Statutory Declaration (Ireland)

A Statutory Declaration in Ireland puts facts on the record under a formal declaration so they can be relied on by a court, registrar, or third party, and is governed by the Statutory Declarations Act 1938.

The Statutory Declarations Act 1938 provides the legal foundation for statutory declarations in Ireland. Section 1 of the 1938 Act authorises commissioners for oaths, notaries public, and peace commissioners (and, since the Solicitors (Amendment) Act 1994, practising solicitors) to take statutory declarations. The Act provides that the declarant must sign the declaration in the presence of the authorised person and must confirm, orally, that the contents are true. Section 2 of the 1938 Act makes a knowing and wilful false statutory declaration a criminal misdemeanour, carrying penalties of imprisonment and/or a fine — a serious reminder that the statutory declaration is a solemn legal document, not merely an administrative formality.

Statutory declarations are used in an extraordinarily wide range of contexts in Irish law and administration. Revenue accepts statutory declarations for Capital Acquisitions Tax (inheritance and gift tax) returns under the Capital Acquisitions Tax Consolidation Act 2003, for stamp duty declarations, and for various other tax-related purposes. The Property Registration Authority (PRA) requires statutory declarations of identity and ownership in relation to the registration of land titles, adverse possession claims, and boundary disputes. Solicitors use statutory declarations extensively in conveyancing transactions — for example, to establish the identity of the seller, to confirm that a property has been in continuous occupation or use, or to address any title defect. The Companies Act 2014 requires directors of a company being wound up voluntarily to make a declaration of solvency under section 207. The Passports Act 2008 and the procedures of the Passport Service require statutory declarations in certain circumstances relating to passport applications.

The statutory declaration is particularly valuable as an accessible and relatively informal mechanism for persons to formally confirm facts that they cannot prove by documentary evidence alone. For example, a person seeking to establish that they have been living at a particular address for a specified period, or that they are the lawful owner of a particular asset, may do so by statutory declaration where documentary proof is not available. The solemnity of the declaration and the criminal consequences of making a false declaration provide a degree of reliability that institutions are prepared to rely on.

For international use, a statutory declaration taken before a notary public in Ireland may be apostilled under the Hague Apostille Convention 1961, making it suitable for use in any of the 125-plus countries that are parties to the Convention. The Department of Foreign Affairs in Dublin provides apostille services for authenticated documents on payment of the prescribed fee. Commissioners for oaths and practising solicitors who take statutory declarations are required to verify the identity of the declarant before administering the declaration, and may charge a prescribed fee for the service; their signature, official stamp, and qualification details must appear on the completed declaration for it to be legally valid and accepted by the relevant authority.

The Criminal Justice (Perjury and Related Offences) Act 2021 (No. 13 of 2021, commenced 26 August 2021) modernised the law on perjury and related offences in Ireland. While the 2021 Act primarily targets sworn evidence (affidavits and court testimony), section 7 of the Act creates an offence of making a false statement — which can encompass a knowingly false statutory declaration where it relates to a matter in connection with legal proceedings or where it falls within the scope of an offence under section 2 of the Statutory Declarations Act 1938. Declarants must confirm the contents of a statutory declaration are accurate and complete; any omission of a material fact known to the declarant may be treated as making the declaration false. The Law Reform Commission's 2019 Report on Consolidation and Reform of Aspects of the Law of Evidence (LRC 117-2019) recommended reform of the statutory declaration framework, and practitioners should monitor for any legislative developments arising from those recommendations.

A Statutory Declaration under the Statutory Declarations Act 1938 is needed in Ireland whenever you are required to formally confirm facts to an Irish or foreign authority, institution, or organisation, and an affidavit (sworn court evidence) is not specifically required. Statutory declarations are one of the most versatile and widely used legal documents in Irish practice, and arise in countless everyday administrative and legal contexts.

You need a Statutory Declaration when you are making a Capital Acquisitions Tax return (inheritance or gift tax) to Revenue under the Capital Acquisitions Tax Consolidation Act 2003. The return is submitted on Form IT38, which must be accompanied by a statutory declaration confirming the values declared and the parties' relationship. Failure to make the correct declaration can result in interest and penalties.

You need a Statutory Declaration in a conveyancing transaction — either as a buyer or seller of property — to confirm matters that cannot be fully established by documentary title alone. Common examples include: a declaration that a building extension is lawfully constructed; a declaration establishing long adverse possession of unregistered land; a declaration of the identity of a deceased owner; a declaration that no notices, demands, or disputes affecting the property have been received; or a declaration by a surviving spouse that they are entitled to deal with the property.

You need a Statutory Declaration when you are applying for a grant of probate or letters of administration in the Probate Office of the High Court and the standard documentation does not fully establish the entitlements of the applicant or the circumstances of the death. The Probate Office has a list of standard declarations it may require in various circumstances.

You need a Statutory Declaration when you need to establish your identity, address, or status for an Irish or foreign authority and cannot provide standard documentary proof — for example, to confirm your Irish domicile for a foreign institution, to confirm a change of address, or to establish your right to apply for Irish citizenship by descent.

You need a Statutory Declaration when you are making an insurance claim and the insurer requires a solemn confirmation of the facts underlying the claim — for example, confirming that property was lost or stolen and not fraudulently claimed, or confirming the value of items claimed.

You need a Statutory Declaration when you are a director of an Irish company being wound up voluntarily under the Companies Act 2014. Section 207 of the Companies Act 2014 requires each director making a declaration of solvency to declare that they have made a full inquiry into the affairs of the company, and that in their opinion the company will be able to pay its debts in full within the specified period.

You need a Statutory Declaration for a wide range of other purposes: confirming civil partnership or marriage status for foreign authorities; confirming the loss of a passport or identity document; confirming Irish language proficiency; confirming the circumstances of a name change; or any other situation where a formal written confirmation of fact is required and an affidavit is not specifically prescribed.

A valid Irish Statutory Declaration in Ireland must contain specific formal elements to comply with the Statutory Declarations Act 1938 and to be accepted by the relevant authority. The following elements are essential.

The title of the declaration should identify it clearly as a 'Statutory Declaration' and, where applicable, reference the legislation under which it is made or the purpose for which it is required. For example, 'Statutory Declaration under section 207 of the Companies Act 2014' or 'Statutory Declaration in connection with a Property Registration Authority Application'.

The introductory clause identifies the declarant by full legal name, address (including Eircode), occupation, and date of birth (DD/MM/YYYY). Where the declaration is made in a professional capacity (for example, as a company director or solicitor), the declarant's capacity should be stated.

The body of the declaration sets out the facts being declared in numbered paragraphs. Each paragraph should address a single, distinct factual matter. The contents must be facts within the personal knowledge of the declarant — the declaration should not contain opinions, legal submissions, or matters the declarant does not know to be true. Where facts are stated on the basis of information and belief (rather than direct personal knowledge), this should be stated together with the source of the information.

The declaration formula is the core element of the statutory declaration. Immediately after the body, the declaration formula reads: 'And I make this solemn declaration conscientiously believing the same to be true and by virtue of the provisions of the Statutory Declarations Act 1938.' This formula is prescribed and should not be altered.

The signature of the declarant appears immediately after the declaration formula. The declarant must sign (not print) their name in the presence of the commissioner for oaths, solicitor, peace commissioner, or notary public.

The attestation clause (sometimes called the 'jurat' by analogy with affidavits, though the term is more commonly used for affidavits) identifies the authorised person before whom the declaration is made. It states the name and capacity of the authorised person, the place and date of making the declaration, and is signed by the authorised person. The standard form of attestation clause is: 'Declared before me, [name], a [Commissioner for Oaths / Practising Solicitor / Peace Commissioner / Notary Public], at [place] in the County of [county], this [date] day of [month] [year], [signature of authorised person]'.

Where the declaration is to be used abroad and requires apostilling under the Hague Apostille Convention 1961, it should be taken before a notary public in Ireland. The notary will attach their notarial seal and certificate, and the Department of Foreign Affairs will add the apostille. A translated version (by a certified translator) may be required for use in non-English speaking countries.

The date and place of making the declaration must be accurately stated in the attestation clause — errors in the date or place will render the declaration defective and may require it to be resworn. Revenue, the PRA, the Probate Office, and other Irish institutions are strict about the formal validity of statutory declarations, and a defective declaration will be rejected. Where a statutory declaration is made for the purposes of the Companies Act 2014 — such as a declaration of solvency under section 207 — it must comply with the prescribed form and content requirements under the Act and must be delivered to the Companies Registration Office (CRO) within the specified timeframe. Failure to deliver a statutory declaration of solvency to the CRO within 28 days of its making is an offence under section 207(8) of the Companies Act 2014. The forms-legal.com Statutory Declaration (Ireland) template covers the mandatory elements under the Statutory Declarations Act 1938.