.rnrb-calculator-container {
font-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif;
max-width: 800px;
margin: 0 auto;
background-color: #f9fbfd;
border: 1px solid #e1e4e8;
border-radius: 8px;
padding: 30px;
box-shadow: 0 4px 6px rgba(0,0,0,0.05);
}
.rnrb-calculator-container h2 {
color: #2c3e50;
text-align: center;
margin-bottom: 25px;
font-size: 28px;
}
.rnrb-input-group {
margin-bottom: 20px;
}
.rnrb-input-group label {
display: block;
margin-bottom: 8px;
font-weight: 600;
color: #34495e;
}
.rnrb-input-group input, .rnrb-input-group select {
width: 100%;
padding: 12px;
border: 1px solid #cbd5e0;
border-radius: 4px;
font-size: 16px;
box-sizing: border-box;
}
.rnrb-input-group input:focus {
border-color: #3498db;
outline: none;
box-shadow: 0 0 0 3px rgba(52, 152, 219, 0.2);
}
.rnrb-input-row {
display: flex;
gap: 20px;
flex-wrap: wrap;
}
.rnrb-col-half {
flex: 1;
min-width: 250px;
}
.rnrb-btn {
display: block;
width: 100%;
background-color: #2980b9;
color: white;
border: none;
padding: 15px;
font-size: 18px;
font-weight: bold;
border-radius: 4px;
cursor: pointer;
transition: background-color 0.3s;
margin-top: 10px;
}
.rnrb-btn:hover {
background-color: #1f618d;
}
.rnrb-results {
background-color: #fff;
border: 1px solid #dcdcdc;
border-radius: 4px;
padding: 20px;
margin-top: 30px;
display: none;
}
.rnrb-result-row {
display: flex;
justify-content: space-between;
padding: 10px 0;
border-bottom: 1px solid #eee;
}
.rnrb-result-row:last-child {
border-bottom: none;
font-weight: bold;
font-size: 1.2em;
color: #2c3e50;
background-color: #f0f7fb;
padding: 15px;
margin-top: 10px;
border-radius: 4px;
}
.rnrb-note {
font-size: 0.85em;
color: #7f8c8d;
margin-top: 5px;
}
.rnrb-article {
margin-top: 40px;
line-height: 1.6;
color: #444;
}
.rnrb-article h3 {
color: #2c3e50;
margin-top: 25px;
}
.rnrb-article ul {
padding-left: 20px;
}
.rnrb-article li {
margin-bottom: 8px;
}
@media (max-width: 600px) {
.rnrb-input-row {
flex-direction: column;
}
}
How to Calculate the Residence Nil-Rate Band
The Residence Nil-Rate Band (RNRB) is an additional Inheritance Tax allowance in the UK, introduced to help individuals pass their family home to direct descendants without incurring excessive tax liabilities. As of the current tax year, the maximum RNRB is £175,000 per person.
Eligibility Criteria
To qualify for the RNRB, two main conditions must be met:
- The Property Condition: The estate must include a residence that was the deceased's main home at some point.
- The Direct Descendant Condition: The property must be closely inherited by direct descendants (children, grandchildren, adopted children, foster children, or stepchildren).
The Tapering Threshold
The RNRB is designed for middle-value estates. If the net value of the estate (assets minus liabilities) exceeds £2 million, the RNRB is tapered away. The withdrawal rate is £1 for every £2 that the estate value exceeds the £2 million threshold.
For example, if an estate is worth £2,100,000, the excess is £100,000. The RNRB would be reduced by £50,000.
The Residence Cap
It is important to note that the RNRB cannot exceed the value of the home itself. If your RNRB allowance is £175,000 but the home is only worth £150,000, your specific RNRB claim is capped at £150,000.
Transferable Allowance
Like the standard Nil-Rate Band, the Residence Nil-Rate Band is transferable between spouses and civil partners. If a spouse died and did not use their RNRB (perhaps because they died before it was introduced or left their share of the house to the surviving spouse), the unused percentage can be transferred. This allows a surviving spouse to potentially claim up to £350,000 in RNRB.
function calculateRNRB() {
// Get inputs
var residenceVal = parseFloat(document.getElementById('residenceValue').value);
var estateVal = parseFloat(document.getElementById('estateValue').value);
var transferPct = parseFloat(document.getElementById('transferPercent').value);
var standardAllowance = 175000; // Fixed for current tax year logic
var taperThreshold = 2000000;
// Validate inputs
if (isNaN(residenceVal) || isNaN(estateVal)) {
alert("Please enter valid amounts for the Residence Value and Estate Value.");
return;
}
if (isNaN(transferPct) || transferPct 100) {
transferPct = 0;
}
// 1. Calculate Maximum Potential Allowance (Base + Transferred)
var transferAmount = standardAllowance * (transferPct / 100);
var maxPotential = standardAllowance + transferAmount;
// 2. Calculate Taper Reduction
var taperReduction = 0;
if (estateVal > taperThreshold) {
var excess = estateVal – taperThreshold;
taperReduction = excess / 2;
}
// 3. Apply Taper
var adjustedAllowance = maxPotential – taperReduction;
if (adjustedAllowance < 0) {
adjustedAllowance = 0;
}
// 4. Apply Residence Cap (Cannot exceed value of the home)
var finalRNRB = Math.min(adjustedAllowance, residenceVal);
// Formatter for currency
var formatter = new Intl.NumberFormat('en-GB', {
style: 'currency',
currency: 'GBP',
minimumFractionDigits: 0,
maximumFractionDigits: 0
});
// Display Results
document.getElementById('rnrbResult').style.display = 'block';
document.getElementById('displayMaxPotential').innerText = formatter.format(maxPotential);
document.getElementById('displayTaper').innerText = "-" + formatter.format(taperReduction);
document.getElementById('displayCap').innerText = formatter.format(residenceVal); // Showing the limit imposed by the house value
document.getElementById('displayFinal').innerText = formatter.format(finalRNRB);
}