00:00Kemi Badenock has pledged that a future Conservative government would scrap inheritance tax on family homes while couples could leave
00:08an additional £1 million tax-free.
00:11She made the pledge at the Conservative Party's conference in Birmingham.
00:15Badenock says the changes would cut every inheritance tax bill and more than half the number of families paying it.
00:22She says she still wants to abolish inheritance tax altogether, but cannot yet afford it because of other spending commitments.
00:30Inheritance tax is charged at 40% above the threshold.
00:35Labour and reform say the proposal favours wealthier families.
00:38The Conservatives say it is already fully costed.