Question to the HM Treasury:

To ask Her Majesty's Government what categories of persons are exempt from the normal application of death duties and under what circumstances; and which legislation enables any such exemptions.

The normal application of death duties is set out in the Inheritance Tax Act 1984 (IHTA 1984) which includes a number of exemptions for specific categories of persons. For example, Armed Forces personnel who die in active service are exempt from inheritance tax under section 154(1)(a) IHTA 1984. IHTA 1984 does not apply in respect of the Sovereign who is not legally liable to pay inheritance tax. The Memorandum of Understanding on Royal Taxation sets out the tax position for the Sovereign and The Prince of Wales.