Tax Checked 2026-08-11

IHT residence nil rate band

£175,000
per estate · valid 2026-04-06 → 2027-04-05

What is the IHT residence nil rate band right now?

The current figure is £175,000 (per estate), effective from 2026-04-06 to 2027-04-05, according to HMRC / gov.uk. Last checked against the official source on 2026-08-11.

Combined threshold up to £500,000 when home passes to direct descendants; tapers £1 per £2 over £2m estate. Frozen since April 2020.

Official sourceHMRC / gov.uk
Valid from2026-04-06
Valid to2027-04-05
Last checked2026-08-11
Machine-readableJSON for this figure

History

Previous values
£175,000 from 2020-04-06
£150,000 from 2019-04-06

More Tax figures

Scottish income tax bands and rates · LBTT residential bands (Scotland) · Land Transaction Tax residential bands (Wales) · Welsh rates of income tax · all Tax

This is data, not advice. Figures are republished from official sources with links and dates — always verify with the linked official source before acting.