HM Revenue and Customs (HMRC) has launched a consultation into proposals designed to incentivise people to leave part of their estate to charity.
Announced in the Budget earlier this year, the measure would enable estates to reduce their IHT rate by 10% - to 36% - when they leave a charitable legacy of 10% or more of their net estate.
The government is trying to encourage people to leave a charitable legacy, or to increase the amount of an existing legacy, when they die.
The consultation - "A new incentive for charitable legacies" - is focusing on the policy details and how best to implement it, coming into effect for deaths on or after 6 April 2012.
Justine Greening, economic secretary to the Treasury, said: "The Government's philanthropy package announced at this year's Budget represented the most radical reforms to charitable giving for more than twenty years and is designed to encourage further financial support for charities.
"This reduced rate of IHT should provide an extra incentive for people to use their estate to support worthy causes and we very much hope that this consultation will mean we can get the details right so it can make a real difference."
While anyone with an interest can submit their views, HMRC is particularly seeking the opinions of charities and advisers on wills and IHT.
The consultation, which will run until 31 August, can be found here.
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