{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8F",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8F.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/8F",
  "kind": "section",
  "number": "8F",
  "heading": "Residence nil-rate amount: no interest in home goes to descendants etc",
  "text": "(1) Subsections (2) and (3) apply if the person's estate immediately before the person's death—\n(a) does not include a qualifying residential interest, or\n(b) includes a qualifying residential interest but none of the interest is closely inherited.\n(2) The person's residence nil-rate amount is nil.\n(3) An amount—\n(a) equal to the person's default allowance, or\n(b) if E is greater than TT, equal to the person's adjusted allowance,\nis available for carry-forward.\n(4) See also—\nsection 8FD (which applies instead of this section where there is entitlement to a downsizing addition),\nsection 8H (meaning of “qualifying residential interest” , “qualifying former residential interest” and “residential property interest”),\nsection 8J (meaning of “inherit”),\nsection 8K (meaning of “closely inherited”), and\nsection 8M (cases involving conditional exemption).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 8D-8M inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 9(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 8F(4) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 4(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 8F(4) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 4(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/8F",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}