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% |
% |
£’000 |
£’000 |
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| *Potentially increased for surviving spouses or civil partners who die on or after 9 October 2007. | ||||
| Reliefs | ||||
| Annual exemption | £3,000 | Marriage | - parent | £5,000 |
| Small gifts | £250 | - grandparent | £2,500 | |
| - bride/groom | £2,500 | |||
| - other | £1,000 | |||
| Reduced charge on gifts within seven years of death | |||||
| Years before death |
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| % of death charge |
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