# The Sheriff Court Fees Order 2026, Article 11: Exemption in connection with estate exempt from inheritance tax

Extent: S

Where the estate of a deceased person is exempt from inheritance tax by virtue of section 153A (death of emergency service personnel etc.), 154 (death on active service etc.) or 155A (death of constables and service personnel targeted because of their status) of the Inheritance Tax Act 1984, there will be no fee payable in respect of the inventory of that estate under paragraph 3(a), (b) or (c) (commissary proceedings) of the Table of Fees in Part 1 of schedule 1 or 2.

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Source: https://www.legislation.gov.uk/ssi/2026/74/article/11 (the official version)
Page: https://openlegislation.uk/sheriff-court-fees-order-2026/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.