IHTM25151 - Business interests: Rate of relief

The rate of relief is: 

  • On or before 9 March 1992: 50% 

  • From 10 March 1992 to 5 April 2026: 100% 

  • From 6 April 2026 (includes transfers made within 7 years of a death on or after 6 April 2026 if the transfer was made on or after 30 October 2024): 100% up to the value of the transferor’s lifetime allowance, 50% thereafter (IHTM25500)