Inheritance Tax: Overseas Aid

HM Treasury written question – answered on 8th December 2014.

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Photo of Sylvia Hermon Sylvia Hermon Independent, North Down

To ask Mr Chancellor of the Exchequer, pursuant to the Autumn Statement 2014, whether it is his policy that the inheritance tax exemption for aid workers who lose their lives in dealing with humanitarian emergencies, cover (a) British military personnel and (b) British healthcare workers; and if he will make a statement.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

The inheritance tax exemption for those whose death is caused or hastened by injury responding to humanitarian emergencies covers both British military and medical personnel.

The Government will publish draft legislation on 10 December 2014.

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