Inheritance Tax: exemption for emergency service personnel
Read the full outcome
Detail of outcome
The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included, but where appropriate the names and personal or commercially sensitive information has been redacted. The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.
Original consultation
Consultation description
The government wishes to extend the Inheritance Tax exemption for armed forces personnel who die on active service to all emergency service personnel who die in the line of duty, or whose death is hastened by injury incurred in the line of duty.
This consultation explores the possible options for introducing that exemption, including:
- who should be included
- what the exemption should cover
- how the exemption should be administered
The consultation will be of interest to people in the armed forces, police, fire brigade and ambulance service and to personnel in other ‘first response’ organisations.
Documents
Updates to this page
Published 23 July 2014Last updated 10 December 2014 + show all updates
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Response document published.
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First published.