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IHTA 1984, s 153A relieves from IHT the estate of any person who:

1. Ìý

   •ÌýÌýÌýÌý dies on or after 19 March 2014 from a wound inflicted, accident occurring or disease contracted at a time when that person was responding to emergency circumstances in that person's capacity as an emergency responder, and

2. Ìý

   •ÌýÌýÌýÌý dies on or after 19 March 2014 from a disease contracted at some previous time, the death being due to or hastened by, the aggravation of the disease during a period when that person was responding to emergency circumstances in that person's capacity as an emergency responder¹

Emergency responders² are firefighters, paramedics, police officers, search and rescue personnel, persons employed to transport organs/blood, and persons engaged in humanitarian assistance, including various ancillary employees in the cases of fire, police and medical assistance.

Emergency circumstances are ones which are present or imminent and causing or likely to cause death or serious harm to people, animals, the environment, or property, including circumstances reasonably believed by the