Autumn Statement 2014: Inheritance tax exemption for aid workers

An inheritance tax exemption is given on the estate of members of the armed forces. The exemption applies where death is caused or accelerated by an injury or illness suffered while on active service. Budget 2014 announced a consultation on extending this exemption to members of the emergency services who are responding to an emergency.

Finance Bill 2015 will now further extend this exemption to humanitarian aid workers who are responding to emergency circumstances, and all these changes will apply to deaths occurring on or after 19 March 2014.

This change will bring humanitarian aid workers in line with other front line workers.