06 Aug 2020

‘Blue Light’ Inheritance Tax exemption

Parliament has recognised the gallantry of Soldiers since Napoleonic times and provided exemption from Inheritance Tax firstly for soldiers killed in the line of duty, but this has since been extended to cover all armed forces as well as for deaths resulting from health issues that were caused by the service they made to their country rather than actual ‘death in service’.

In 2015, this Inheritance Tax exemption was extended, covering all emergency services workers, including Doctors, Nurses and Paramedics

Now, as our keyworkers on the front line are putting themselves at risk, in the case of death as a result of Covid-19, all key workers, including those who work in care homes for example, will also receive exemption from Inheritance Tax, known as the ‘Blue Light’ exemption.