{
 "id": "iht_residence_nil_rate_band",
 "name": "IHT residence nil rate band",
 "category": "tax",
 "value": "\u00a3175,000",
 "unit": "per estate",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/inheritance-tax/passing-on-home",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Combined threshold up to \u00a3500,000 when home passes to direct descendants; tapers \u00a31 per \u00a32 over \u00a32m estate. Frozen since April 2020.",
 "history": [
  "\u00a3175,000 from 2020-04-06",
  "\u00a3150,000 from 2019-04-06"
 ]
}