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HMRC internal manual

Inheritance Tax Manual

Gifts to political parties: qualifying political parties

The political parties which qualified for exemption following the general elections on 7 June 2001 and 5 May 2005 were:



Liberal Democrat

Democratic Unionist Party

Scottish National Party

Sinn Fein

Plaid Cymru

Social Democratic & Labour Party

Following the general election held on 6 May 2010 the Green Party also qualified.

Following the general election held on 7 May 2015 the UK Independence Party (UKIP) and the Ulster Unionist Party also qualified. (The Ulster Unionist Party was a qualifying party after the 2001 general election, but not after the general elections in 2005 and 2010.)

If you need to know which parties qualified at any time before 7 June 2001 you should ask Technical.