Restore Britain has today launched a policy document titled ‘Abolish Inheritance Tax. In our latest policy paper, Restore Britain sets out the case for abolishing inheritance tax in full.

The paper argues that inheritance tax is a de facto tax on death that violates the fundamental moral principle that families should be free to pass the fruits of a lifetime’s labour to their children. Human beings are social beings with deeply felt inter-generational bonds who work not only for themselves but for the good of our families, unborn as well as living. Taxing inheritance therefore weakens the link between generations and undermines the social fabric.

The policy paper highlights the particular damage inheritance tax does to family farms and small businesses, many of which are asset-rich but cash-poor. Recent government plans to extend inheritance tax to agricultural assets threaten to force families to sell land and businesses simply to pay tax bills when a relative dies, putting pressure on the countryside and the enterprises that sustain local communities.

The paper also notes that inheritance tax raises only around £9 billion per year — roughly 0.7% of total tax revenue — meaning it plays only a minor role in funding the state. Restore Britain argues that the revenue lost from abolishing the tax could easily be offset by reducing wasteful or ideological spending elsewhere in government.

The paper proposes cutting taxpayer-funded DEI roles, ending state funding for activist NGOs, and reforming charity law provisions that currently allow political organisations to receive public money and tax privileges.

We conclude that abolishing inheritance tax would protect family farms, small businesses, and ordinary households, while ensuring that the wealth created by hard-working Britons can be passed on to their loved ones rather than confiscated by the state.

You can read the paper in full here.