Inheritance Tax Act 1984 section 156

Apsley House and Chevening Estate

Section 156 provides a complete exemption from inheritance tax for two specific properties of national importance: Apsley House (the Wellington Museum) and the Chevening Estate.

• Apsley House, the London residence associated with the Duke of Wellington, is exempt from inheritance tax under the rights conferred by the Wellington Museum Act 1947.
• The Chevening Estate in Kent, held on trust under the Chevening Estate Act 1959, is similarly exempt from inheritance tax.
• These exemptions recognise the unique status of these properties, which are maintained for the benefit of the nation rather than for private enjoyment.
• The exemption applies automatically and no claim is required — the Inheritance Tax Act simply does not apply to these two properties.