Legacy Giving Statistics for the UK

Legacy giving in the UK runs to billions of pounds a year. In the 2022 to 2023 tax year, an estimated £1.92 billion of assets left to charity in wills was exempted from Inheritance Tax, across around 10,800 estates (HMRC, Inheritance Tax liabilities statistics, 2022 to 2023, published 31 July 2025).

This page pulls together the main official statistics on charitable legacies in the UK: how much is left to charity, how the totals have moved, and how the tax rules interact with giving. The figures are drawn from named HMRC statistical releases and are current as at July 2026. Tax figures are subject to change. This is general information about the data, not advice on any individual will or estate.

Key legacy giving figures at a glance

The headline numbers below come from two HMRC statistical releases: the Inheritance Tax liabilities statistics (detailed estate data, latest year 2022 to 2023) and the UK charity tax relief statistics (relief cost estimates, latest year ending April 2026). Each row cites its own source and reference period. Tax figures are subject to change.

Measure	Figure	Source and period
Assets left to charity exempted from Inheritance Tax	£1.92 billion	HMRC IHT liabilities statistics, 2022 to 2023
Estates using the charity exemption	10,800	HMRC IHT liabilities statistics, 2022 to 2023
Estimated tax cost of Inheritance Tax reliefs for charitable donations	Around £1.28 billion	HMRC UK charity tax relief statistics, year ending April 2026 (estimate)
Estates with an Inheritance Tax charge (all causes)	31,500 (4.62% of UK deaths)	HMRC IHT liabilities statistics, 2022 to 2023
Total tax reliefs for charities and their donors	Around £7.4 billion	HMRC UK charity tax relief statistics, year to April 2026 (estimate)

Figures rounded as published by HMRC. The two releases measure different things (exempted asset value versus estimated tax cost of relief), so their totals are not directly comparable.

Legacy giving and the charity exemption

Gifts to qualifying charities in a will are generally free of Inheritance Tax, and the exempted amount is one of the clearest measures of UK legacy giving. HMRC records the value of transfers to charities and registered clubs set against taxable estates. In 2022 to 2023 this stood at £1.92 billion, down from £2.07 billion the previous year (HMRC, IHT liabilities statistics, published 31 July 2025).

HMRC notes that some of the year-on-year fall is likely linked to a change in reporting requirements between years rather than a change in giving alone, so single-year movements can be worth reading with care (HMRC, IHT liabilities statistics, 2022 to 2023). The charity exemption itself is set out on gov.uk, which confirms that money or assets left to a charity in a will do not count towards the total taxable value of an estate (gov.uk, leaving gifts to charity in your will, as at July 2026, subject to change).

Context (illustration only). In 2022 to 2023, an estimated 10,800 estates used the charity exemption, while 31,500 estates in total faced an Inheritance Tax charge, equal to 4.62% of the 683,000 UK deaths that year (HMRC, IHT liabilities statistics, 2022 to 2023). So a meaningful share of taxpaying estates included a charitable gift, though most UK deaths do not result in an Inheritance Tax charge at all.

The trend over time

HMRC also publishes an annual estimate of the tax cost of Inheritance Tax reliefs for charitable donations, which gives a longer read on the direction of travel. For the tax year ending April 2026, that cost was estimated at around £1.28 billion, about 6% higher than the previous year (HMRC, UK charity tax relief statistics, updated 1 July 2026). These are estimates, and HMRC cautions that the most recent years carry more uncertainty because a small number of large estates can move the total.

Tax year ending April	Estimated tax cost of IHT reliefs for charitable donations
2023	Around £1.23 billion
2024	Around £1.12 billion
2025	Around £1.21 billion
2026	Around £1.28 billion

Source: HMRC, UK charity tax relief statistics commentary, updated 1 July 2026. Figures are HMRC estimates, rounded, and subject to revision. Values for earlier years are drawn from the release's charted series.

For wider context, HMRC's Gift Aid figures show the same broad pattern of giving through the tax system. In the year to April 2026, HMRC paid charities and community amateur sports clubs £1.88 billion in Gift Aid, up 10% on the previous year, while total tax reliefs for charities and donors were estimated at around £7.4 billion (HMRC, UK charity tax relief statistics, year to April 2026).

The reduced Inheritance Tax rate for charitable estates

Beyond the exemption, a further rule can lower the rate on the rest of a taxable estate. Where someone leaves at least 10% of the net value of their estate to a qualifying charity, the Inheritance Tax rate on the taxable part falls from 40% to 36% (gov.uk, Inheritance Tax, as at July 2026, subject to change). This reduced rate has applied since 2012 and can shape how larger charitable estates are structured.

The reduced rate sits within the wider Inheritance Tax framework. Each person has a nil-rate band of £325,000, and up to a further £175,000 residence nil-rate band where a home passes to direct descendants, so an individual can pass on up to £500,000 and a married couple or civil partners up to £1,000,000 before Inheritance Tax applies, with transfers between spouses and civil partners generally exempt (gov.uk, Inheritance Tax, as at July 2026, subject to change). These thresholds are frozen until the end of the 2030-31 tax year (5 April 2031) (gov.uk, nil-rate bands from 6 April 2028, as at July 2026, subject to change). HMRC does not publish a separate count of estates using the 36% rate in the releases reviewed here, so its take-up is best described qualitatively rather than with a precise figure.

What the numbers mean

Read together, the data suggests legacy giving in the UK is substantial and broadly steady, running to well over a billion pounds of exempted assets a year. It is not, on these figures, a niche activity among taxpaying estates. In our reading, the totals also sit against frozen thresholds, which may bring more estates into the Inheritance Tax net over time and could make charitable giving a more visible part of estate planning conversations.

A few points of caution seem worth holding in mind. The exempted-asset figures and the relief-cost estimates measure different things and move for different reasons, so they should not be added together or treated as one series. HMRC itself flags that a change in reporting requirements affected recent year-on-year comparisons, and that a small number of very large estates can swing the annual totals. Single-year changes may therefore reflect timing and method as much as underlying behaviour, which is why the multi-year direction tends to be more informative than any one figure.

It is also worth separating giving from tax. Many people leave gifts to charity for reasons that have little to do with the tax rules, and the exemption or reduced rate is generally a consequence of that choice rather than the reason for it. How any of this applies to a particular estate depends on its size, structure and the wording of the will, so it can be worth discussing with a qualified professional before drawing conclusions.

How legacy giving fits into estate planning

A charitable legacy is one clause among many in a will, and it interacts with the rest of an estate plan rather than standing alone. The exemption and the reduced rate only apply where the gift is worded correctly and the 10% test is met on the right figure, which is why the drafting matters. For the wider picture of how wills, tax and giving fit together, our estate planning guide sets out the main building blocks.

If you are considering including a gift to charity, the mechanics start with the will itself. Our guide on How to Write a Will explains the basics of a valid will in England and Wales, and our page on charitable legacies looks in more detail at the data and the rules behind gifts to charity. Many people choose to take advice on the precise wording, because a gift that does not meet the conditions may not attract the relief they expected.

Sources and methodology

Every statistic on this page is drawn from a named official HMRC statistical release and was checked against the live source in July 2026. Figures are reproduced as published, including HMRC's own rounding, and tax figures are subject to change. The two headline releases measure different things, so their totals are presented separately rather than combined.

HMRC, Inheritance Tax liabilities statistics (commentary), published 31 July 2025, reference tax year 2022 to 2023. Source of the £1.92 billion charity exemption figure, the 10,800 estates using it, and the 31,500 taxpaying estates (4.62% of 683,000 UK deaths). gov.uk
HMRC, UK charity tax relief statistics (commentary), updated 1 July 2026, latest year ending April 2026. Source of the estimated £1.28 billion tax cost of Inheritance Tax reliefs for charitable donations, the charted series for earlier years, the £1.88 billion Gift Aid figure and the around £7.4 billion total charity tax reliefs. These are HMRC estimates. gov.uk
gov.uk, Inheritance Tax; and nil-rate bands from 6 April 2028. Source of the 40% standard rate, the 36% reduced rate for estates leaving at least 10% to charity, the £325,000 nil-rate band, the residence nil-rate band up to £175,000, and the freeze to the end of 2030-31. As at July 2026, subject to change. gov.uk/inheritance-tax, nil-rate bands publication
gov.uk, leaving gifts to charity in your will. Source for how the charity exemption treats gifts to charity in a will. As at July 2026, subject to change. gov.uk

Frequently asked questions

How much do people in the UK leave to charity in their wills?

In the 2022 to 2023 tax year, an estimated £1.92 billion of assets left to charity was exempted from Inheritance Tax, across around 10,800 estates, down from £2.07 billion the year before (HMRC, Inheritance Tax liabilities statistics, published 31 July 2025). This measures exempted asset value, not total charitable giving. Figures are subject to change.

Are gifts to charity in a will free of Inheritance Tax?

Money or assets left to a qualifying charity in a will are generally exempt from Inheritance Tax and do not count towards the taxable value of the estate (gov.uk, as at July 2026, subject to change). The exemption depends on the charity qualifying and the gift being worded correctly, so many people choose to take advice on the drafting. This is general information, not advice.

What is the reduced 36% Inheritance Tax rate?

Where someone leaves at least 10% of the net value of their estate to a qualifying charity, the Inheritance Tax rate on the taxable part of the estate is reduced from 40% to 36% (gov.uk, Inheritance Tax, as at July 2026, subject to change). The 10% test is applied to a specific figure, so the calculation can be detailed, and it can be worth discussing with a qualified professional.

Is legacy giving in the UK rising or falling?

HMRC's estimated tax cost of Inheritance Tax reliefs for charitable donations was around £1.28 billion for the year ending April 2026, about 6% up on the previous year, within a broadly steady multi-year range (HMRC, UK charity tax relief statistics, updated 1 July 2026). These are estimates, and recent years carry more uncertainty, so single-year moves are read with care.

How many estates actually pay Inheritance Tax?

In 2022 to 2023, 31,500 estates faced an Inheritance Tax charge, equal to 4.62% of the 683,000 UK deaths that year (HMRC, Inheritance Tax liabilities statistics, published 31 July 2025). Most UK deaths do not result in an Inheritance Tax charge. Figures are subject to change and describe England, Wales, Scotland and Northern Ireland, as Inheritance Tax is a UK-wide tax.

Do these statistics apply across the whole UK?

Inheritance Tax is a UK-wide tax, so the HMRC figures cover the whole UK. The rules for making a valid will differ by nation: this guidance describes England and Wales, while Scotland has its own succession law and Northern Ireland a separate but broadly similar system. Where an estate touches more than one jurisdiction, many people take advice in each. This is general information.

About Fairchild Oldfield

The Fairchild Oldfield team brings together estate planning, tax, independent financial advice and client care, working with families across England and Wales.

Fairchild Oldfield are estate planning specialists and will writers, not a firm of solicitors. This article is general information based on official statistics and practical experience, not legal, tax or financial advice.

Important: This article is general information only and is not legal, tax or financial advice. Reading it does not create a professional relationship. Guidance on making a will is based on the law of England and Wales, and other UK jurisdictions may differ, although Inheritance Tax itself applies across the UK. Figures are drawn from named HMRC statistical releases, are current as at July 2026, and are subject to change and revision. Before acting, many people choose to seek advice from a suitably qualified professional, such as a solicitor, a STEP practitioner, an accountant, or an FCA-authorised financial adviser, who can consider your individual circumstances.