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HMRC internal manual

Inheritance Tax Manual

Gifts to political parties: requirements for a qualifying political party

A political party qualifies for exemption if at the last general election preceding the transfer either

  • two members of the party were elected to the House of Commons, or
  • one member of the party was so elected and not less than 150,000 votes were given to candidates who were members of that party
  • These alternative qualifications are the minimum requirements.