Inheritance Tax Act 1984 section 71H

Sections 71A to 71G: meaning of "parent"

Section 71H defines the meaning of "parent" for the purposes of the inheritance tax rules on trusts for bereaved minors and age 18-to-25 trusts contained in sections 71A to 71G.

• The definition of "parent" is extended to include step-parents.
• A deceased person is treated as a parent of a child if, immediately before death, they held parental responsibility for that child under the law of any part of the United Kingdom.
• Parental responsibility is defined by reference to the relevant children's legislation in each jurisdiction: the Children Act 1989 (England and Wales), the Children (Scotland) Act 1995 (Scotland), and the Children (Northern Ireland) Order 1995 (Northern Ireland).
• This broad definition ensures that trusts established on death for children who were in the care of the deceased — whether as a biological parent, step-parent, or other person with parental responsibility — can qualify for the favourable inheritance tax treatment under sections 71A to 71G.