If 10% or more of the net estate is left to charity, the IHT rate on the rest of the estate may be reduced from 40% to 36%.

Whether directly in the will or by deed of variation by a beneficiary.

Make all UK Charity donations exempt, as the work of most charities is something the Government would be doing if they had infinite resources and it is the personal belief the money is serving the UK more than paying into a general Tax pool.