Policy paper

Inheritance Tax: exemption for emergency service personnel and humanitarian aid workers

This Tax Information and Impact Note is about Inheritance Tax and exemption for emergency service personnel and humanitarian aid workers

Documents

Inheritance Tax: exemption for emergency service personnel and humanitarian aid workers

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Details

This measure further extends the existing exemption for members of the armed forces whose death is caused or hastened by injury while on active service to members of the emergency services responding to emergency circumstances, and additionally to cover humanitarian aid workers responding to humanitarian emergencies.

Published 10 December 2014