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Section 8FB: Downsizing addition: entitlement: no residential interest at death

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Part I: GENERAL

There is also entitlement to a downsizing addition in calculating the person's residence nil-rate amount if each of conditions G to K is met (see subsection (7) for the amount of the addition).

Condition G is that the person's estate immediately before the person's death ("the estate") does not include a residential property interest.

Condition H is that VT is greater than nil.

Condition I is that there is a qualifying former residential interest in relation to the person (see sections 8H(4A) to (4F) and 8HA).

Condition J is that at least some of the estate is closely inherited.

Condition K is that a claim is made for the addition in accordance with section 8L(1) to (3).

Where there is entitlement as a result of this section, the addition—

is equal to the lost relievable amount (see section 8FE) if that amount is less than so much of VT as is attributable to so much of the estate as is closely inherited, and
otherwise is equal to so much of VT as is attributable to so much of the estate as is closely inherited.

Subsection (7) has effect subject to section 8M(2G) (reduction of downsizing addition in certain cases involving conditional exemption).

See also—

  • section 8FD (effect of an addition: section 8F case),

  • section 8H (meaning of "qualifying residential interest", "qualifying former residential interest" and "residential property interest"),

  • section 8J (meaning of "inherit"),

  • section 8K (meaning of "closely inherited"), and

  • section 8M (cases involving conditional exemption).

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.