The Charity Clause within a Will is a provision that allows individuals to donate a specified portion of their estate to a charity or charities of their choice. This type of clause not only has the benefit of making a meaningful gift to a cause that the individual supports, but it also has the potential to provide a reduction in inheritance tax.

In the United Kingdom, when an individual leaves a gift to a charity in their Will, the gift is exempt from inheritance tax. This means that the entire value of the gift is deducted from the individual's estate before inheritance tax is calculated. As a result, including a Charity Clause within a Will can result in a reduction in the inheritance tax liability of the estate.

In addition to this, the inheritance tax rate can be reduced from the standard rate of 40% to 36% if the individual leaves at least 10% of their net estate to charity. This can provide an additional benefit for individuals who choose to include a 10% Charity Clause within their Will.