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Inheritance Tax relief on Kindertransport Compensation Payments

My honourable friend the Financial Secretary to the Treasury (Jesse Norman) has today made the following Written Ministerial Statement.

The Government is proud to continue to support victims of Nazi persecution. Earlier this year, the German Government set up a compensation scheme for Jewish individuals who were transported from Germany on the Kindertransport. Under the previous rules, these payments would be treated as part of the individual’s estate and liable to Inheritance Tax. The Government will legislate in Finance Bill 2019-20 so that compensation payments made as part of this scheme will not be subject to Inheritance Tax considerations.