IHTM12212 | Succession: Scottish Prior and Legal rights: Prior rights: Value for prior rights
From HM Revenue & Customs · Inheritance Tax Manual
The values for the amounts the surviving spouse or civil partner takes have been as follows:
| Period | House | Furniture | Cash (children survive) | Cash (no children) |
|---|---|---|---|---|
| 10.09.64 - 24.05.73 | £15,000 | £5,000 | £2,500 | £5,000 |
| 25.05.73 - 30.12.77 | £30,000 | £8,000 | £4,000 | £8,000 |
| 31.12.77 - 31.07.81 | £30,000 | £8,000 | £8,000 | £16,000 |
| 01.08.81 - 30.04.88 | £50,000 | £10,000 | £15,000 | £25,000 |
| 01.05.88 - 25.11.93 | £65,000 | £12,000 | £21,000 | £35,000 |
| 26.11.93 - 31.03.99 | £110,000 | £20,000 | £30,000 | £50,000 |
| 01.04.99 - 31.05.2005 | £130,000 | £22,000 | £35,000 | £58,000 |
| 01.06.2005 - 31.01.2012 | £300,000 | £24,000 | £42,000 | £75,000 |
| 01.02.2012 onwards | £473,000 | £29,000 | £50,000 | £89,000 |
A divorced spouse or former civil partner has no entitlement to prior rights.