n [ C , U ]
1. ( since 1986 ) a British tax paid to the government if somebody dies and leaves more than a certain amount of wealth in their will. This tax also has to be paid if a person transfers more than a certain amount of wealth to somebody else up to 7 years before they die. People often call the tax death duties .
2. in some US states, a tax that a person pays to the state government on money or property that they receive when somebody dies.
Compare estate tax .