Remission of death duties

Remission of death duties

States policy that death duties payable on the deaths of RAF personnel of rank of sergeant and above, who were killed while on active service, would be remitted.

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[underlined] ROYAL AIR FORCE PERSONNEL.

Remission of Death Duties. [/underlined]

Under the provisions of Section 38 of the Finance Act, 1924, death duties payable on the deaths of Royal Air Force personnel of the rank of Sergeant and above, who are killed or die from wounds inflicted, accidents occurring, or disease contracted while on active service may, subject to certain conditions, be remitted (wholly or partially). If such relief is sought, application for a recommendation should be addressed to the Under Secretary of State, (P.4.Cas.) Air Ministry, London, W.C.2. Where, however, the estate does not exceed £100, death duties are not payable and it is unnecessary to apply for a recommendation.

The property of other ranks, who are slain or die in the service of His Majesty, is completely exempted from Estate Duty by Section 8 (1) of the Finance Act, 1894, as extended to airmen by the Air Force (Application of Enactments) (No. 3) Order, 1918. No recommendation is required but the deceased’s service rank should be stated in any application for probate or letters of administration or in any death duty account. (If a question of Legacy Duty or Succession Duty arises, it may be possible to obtain relief under the Act of 1924.)

WOR.184.