UUÂãÁÄÖ±²¥

Introduction

There has been a long-standing exemption from inheritance tax (and earlier versions of death duties) for the estates of armed forces personnel who die in conflict or as a result of injuries sustained in the line of duty. The exemption was extended in Finance Act 2015 to:

1. •

   broaden the circumstances to which the armed forces exemption applies

2. •

   include emergency service personnel and humanitarian aid workers who die in the line of duty

IHTA 1984, s 154

There are now three categories of exemption:

1. •

   death on active service of armed forces personnel

2. •

   death on active service of emergency services personnel

3. •

   death of police constables or armed forces personnel who are targeted because of their status

The qualifying conditions