The owner of the house with a disability, pensioner and dependent child will pay inheritance tax of 40% when they sell the property. Property worth less than £600,000 or household contents exempt from inheritance tax can be inherited free of the tax. If the property is sold for more than £600,000 the person is liable for 45% inheritance tax.
Convictions for certain offences, including serious violent crime, terrorism and drugs offences, will result in permanent disqualification from entering into a contract of employment.
Convictions of misdemeanours, such as fraud, unlawful possession of a firearm, the supply of controlled drugs and harm to or abuse of a child under 12, may not result in disqualification.
All England and Wales
Instead of receiving random visitations or using a probation officer, troubled young offenders attending community programmes will have the option of being in contact with a probation officer only once every three months.
Response to child abuse
A new age reduction scheme will give offenders an extra 25% discount on their sentencing if they spend a certain amount of time assisting youngsters in care with their studies or their own development.
Response to mental health
A mental health court will be established to hear cases involving children or young people with the most serious mental health problems, which may usually take a much longer time to decide.
Response to sexual and physical abuse
A new Ministry of Justice facility will provide specialist offender accommodation. This will provide accommodation and services for offenders requiring treatment for their mental health and chemical dependency.
Surveillance of sex offenders
The capacity of a new 180-bed residential home will be doubled.