The Government has announced that it has extended the list of personnel in the ‘blue light exemption’. This means that the families of more frontline workers will be exempt from Inheritance Tax (IHT) if they pass away as a result of the coronavirus.
The blue light exemption was first created for emergency services and serving military personnel, but has now been extended to include employees of publicly funded care homes, home care workers, and charity workers, in recognition of their work on the frontline during the pandemic.
If have any questions on this please do not hesitate to contact our IHT expert Debbie Wilson on debbie.wilson@hhllp.co.uk and she’ll be happy to help.