Consultation outcome

Inheritance Tax: exemption for emergency service personnel

• From: HM Revenue & Customs and The Rt Hon David Gauke
• Published: 23 July 2014
• Last updated: 10 December 2014 — See all updates

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Download the full outcome

Inheritance Tax: exemption for emergency service personnel - Summary of Responses

PDF, 214 KB, 13 pages

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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.

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Original consultation

Summary

A consultation on extending the Inheritance Tax exemption for armed forces personnel to all emergency service personnel who die in the line of duty.

This consultation ran from
23 July 2014 to 11:59pm on 14 October 2014

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

Inheritance Tax: exemption for emergency service personnel

PDF, 107 KB, 24 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 23 July 2014
Last updated 10 December 2014 + show all updates

1. 10 December 2014

   Response document published.

2. 23 July 2014

   First published.