Policy paper

Estates Duty and Inheritance Tax: objects granted exemption from Estate Duty

This tax information and impact note applies to owners of objects which have a legacy exemption from Estate Duty on the grounds of their national, scientific, historic or artistic interest.



This legislation will correct some technical issues with the current legislative framework to ensure that the scheme works in line with the publicly stated policy. Estate Duty is a forerunner to the current Inheritance Tax.

Published 16 March 2016