Inheritance Tax: exemption for emergency service personnel

The government wishes to extend the Inheritance Tax exemption for armed forces personnel who die on active service to all emergency service personnel who die in the line of duty, or whose death is hastened by injury incurred in the line of duty.

This consultation explores the possible options for introducing that exemption, including:

• who should be included
• what the exemption should cover
• how the exemption should be administered

The consultation will be of interest to people in the armed forces, police, fire brigade and ambulance service and to personnel in other ‘first response’ organisations.