You can help us secure a happier future for thousands of children in Scotland. After providing for your family and friends, a gift to CHILDREN 1^ST makes a real difference.

Only 31% of adults have made a will, yet this is the only way to ensure your estate gets distributed in the way you want after you die.

Making a will can also help avoid inheritance tax. The inheritance tax threshold is £255,000(from 2003) and the rate of tax is 40%. So, if the contents of your estate exceed this amount, then on every £1,000 over the threshold, there could be an inheritance tax liability of £400. With the recent rise in UK house prices, this now affects many people. However, you can minimise and even completely eliminate this tax liability by leaving a gift in your will to CHILDREN 1^ST.

If you are making a will
If you already have a will

For information about leaving a gift in your will to CHILDREN 1^ST