Section 153A: Death of emergency service personnel etc, Inheritance Tax Act 1984

The reliefs in subsection (2) apply where a person—

dies from an injury sustained, accident occurring or disease contracted at a time when that person was responding to emergency circumstances in that person's capacity as an emergency responder, or

dies from a disease contracted at some previous time, the death being due to, or hastened by, the aggravation of the disease during a period when that person was responding to emergency circumstances in that person's capacity as an emergency responder.

The reliefs are—

that no potentially exempt transfer made by the person becomes a chargeable transfer under section 3A(4) because of the death,

that section 4 (transfers on death) does not apply in relation to the death, and

that no additional tax becomes due under section 7(4) because of a transfer made by the person within 7 years of the death.

"Emergency circumstances" means circumstances which are present or imminent and are causing or likely to cause—

the death of a person,

serious injury to, or the serious illness of, a person,

the death of an animal,

serious injury to, or the serious illness of, an animal,

serious harm to the environment (including the life and health of plants and animals),

serious harm to any building or other property, or

a worsening of any such injury, illness or harm.

A person is "responding to emergency circumstances" if the person—

is going anywhere for the purpose of dealing with emergency circumstances occurring there, or

is dealing with emergency circumstances, preparing to do so imminently or dealing with the immediate aftermath of emergency circumstances.

For the purposes of this section, circumstances to which a person is responding are to be taken to be emergency circumstances if the person believes and has reasonable grounds for believing they are or may be emergency circumstances.

"Emergency responder" means—

a person employed, or engaged, in connection with the provision of fire services or fire and rescue services,

a person employed for the purposes of providing, or engaged to provide, search services or rescue services (or both),

a person employed for the purposes of providing, or engaged to provide, medical, ambulance or paramedic services,

a constable or a person employed for police purposes or engaged to provide services for police purposes,

a person employed for the purposes of providing, or engaged to provide, services for the transportation of organs, blood, medical equipment or medical personnel, or

a person employed, or engaged, by the government of a state or territory, an international organisation or a charity in connection with the provision of humanitarian assistance.

For the purposes of subsection (6)—

it is immaterial whether the employment or engagement is paid or unpaid, and

"international organisation" means an organisation of which—

two or more sovereign powers are members, or

the governments of two or more sovereign powers are members.

The Treasury may, by regulations made by statutory instrument, extend the definition of "emergency responder" in subsection (6).

Regulations under this section are subject to annulment in pursuance of a resolution of the House of Commons.

Section 153A: Death of emergency service personnel etc

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