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HMRC internal manual

Inheritance Tax Manual

Gifts to registered housing associations: summary

Under IHTA84/S24A (1) a transfer of value (IHTM04024) on or after 14 March 1989 became an exempt transfer to the extent that the value transferred is attributable to land in the United Kingdom given to a registered housing association (RHA). The exemption has no value limit.

RHAs have since been replaced in England and Wales by Registered Social Landlords (RSLs) (IHTM11212), RHAs continue in Scotland and Northern Ireland.

You should also bear in mind the following points

  • charity exemption (IHTM11101) under IHTA84/S23 is available for gifts to housing associations which are charities
  • for the purposes of this exemption ‘land’ includes any buildings that are attached to that land
  • the exemption is limited to land in the United Kingdom.
  • subject to the limitation stated above the exemption is subject to the same general exclusions (IHTM11171) and specific restrictions (IHTM11161) for settled property that apply to charity exemption
  • the instructions for quantifying exemption (IHTM11192) for gifts to political parties also apply to this exemption
  • you should refer any case in which the exemption is claimed to Technical