This week\u2019s changes to the inheritance tax (IHT) framework \u2013 effective from 6 April 2017 - puts charitable legacies at risk, says Remember A Charity.\r\n\r\nWhile the consortium welcomes changes that reduce the fiscal burden to families, Remember A Charity is warning that the introduction of a new IHT allowance (the main residence nil-rate band)\u00a0will reduce the number of people who can benefit from the tax incentives for legacy giving, risking a fall in the number of charitable legacies. A worst case scenario estimate suggests that there could be 1,200 fewer people annually leaving charitable gifts as a result of the tax changes.\r\n\r\nRob Cope, director of Remember A Charity, says: \u201cTax breaks are a natural entry point for solicitors and Will-writers to raise the option of charitable giving during the Will-writing process. But with the tax changes, our concern is that fewer people will be aware of their charitable options which will be a real threat to legacy giving.\r\n\r\n\u201cIt makes it all the more important that we find other ways to put charity front of mind when people are writing a Will. This means engaging more closely with financial advisers and Government, emphasising the importance of legacy giving and the need for greater fiscal incentives like VAT-free charitable Wills.\u201d\r\n\r\nThe legacy tax breaks are an important factor in encouraging people to leave money to charity, with research from the Behavioural Insights Team and University of Bristol showing that \u2013 when people\u2019s wealth lies just above the tax threshold \u2013 they are more than twice as likely to leave money to charity in their will as when their wealth is below it.\r\n\r\nProfessor Sarah Smith of the University of Bristol, says: \u201cWe know that the tax incentive is an important factor for people choosing to give, particularly for those just above the IHT threshold. While it is difficult to predict how legacy giving will be affected by the changes, our worst case estimate is that charities could miss out on as much as 1,200 fewer charitable estates annually.\u00a0\u00a0 We hope the reality won\u2019t be as dramatic as this, but the changes are certainly a timely reminder to the sector to think about how it can protect and grow legacy income.\u201d\r\n\r\nThe importance of inheritance tax breaks in encouraging professional advisers to raise the issue of legacy giving with clients is highlighted in Remember A Charity\u2019s latest tracking study\u00a0of solicitor behaviour released today. Carried out by Future Thinking, the research shows that the proportion of professional advisers always or sometimes advising clients of the tax benefits of legacy giving during Will-writing has risen to an all-time high of 72%, up from 66% in 2015 and 61% in 2009.\u00a0 Solicitors and Will-writers working with one of Remember A Charity\u2019s campaign supporter firms were found to be more than twice as likely as other advisers to always mention charity bequests.\r\n\r\nWhile the consortium is raising concerns about the implications of this week\u2019s tax changes, Remember A Charity\u00a0has also identified some potential positives, which include the fact that the main residence nil-rate band effectively lowers the net value of the estate. This means that it may cost less for people who are above the IHT threshold to access the reduced IHT rate of 36% when donating a minimum of 10% of the value of their estate to charity.\r\n\r\nThe consortium recently announced its call on government to make charitable Wills exempt from VAT6 and to re-examine the recent decision to increase probate fees. This comes as part of the consortium\u2019s wider campaign with government to secure fiscal incentives that will encourage legacy giving among the full population, not only those affected by inheritance tax.