IHTM11193 - Gifts to political parties: requirements for exemption

For a gift to be exempt under IHTA84/S24, the relevant property has to become the property of a qualifying (IHTM11196) political party

Where it is not clear that the relevant property 鈥榖ecomes the property鈥� of the political party itself, you should refer the case to Technical. Examples where this might be the case are gifts to

  • a local association, or
  • another body connected with a political party.