According to the .Gov website, Her Majesty is not “legally liable to pay income tax, capital gains tax, or inheritance tax because the relevant enactments do not apply to the Crown” under the Sovereign Grant Act of 2011.

The revenue from the Duchy of Cornwall, which is paid to Prince Wales, is subject to the same exemptions.

However, the Queen and her firstborn child have willingly paid tax in the same manner as everyone else since 1993. Her Majesty also pays capital gains tax, inheritance tax, and tax on The Queen’s Privy Purse income voluntarily “to the extent that it is not used for official purposes.”

Queen Elizabeth Heads to Balmoral for First Summer Break in Scotland Since Prince Philip’s Death

Queen Elizabeth has started her first summer vacation since Prince Philip’s death.

The queen, 95, departed Windsor Castle on Friday for Balmoral in Scotland, where she and Prince Philip usually spend the summer. This is the Queen’s first vacation without her husband since his passing in April at the age of 99.

The royals have created numerous memories at the castle in Royal Deeside, Aberdeenshire, and the late Duke of Edinburgh was actively engaged in the estate’s gardening and administration. “When the Queen succeeded, we sort of chatted about who would do what,” he said in a 2008 ITV documentary, “and I thought that if I could relieve her of the management of the estates, it would save a lot of time.” The royal family’s website highlights how Philip created a vegetable garden, a flowered paved walk on the north side of the castle, a water garden, and an oak tree plantation.

According to People, the queen will undoubtedly get visits this year from Prince William and Duchess Kate, as well as Princess Eugenie and mom-to-be Princess Beatrice and their families.

Following Philip’s death in April, a photograph was published showing the Queen and her late husband surrounded by their great grandkids at their Scottish residence.

The Scottish castle has been used as a private retreat for the British royals for over 150 years. The royals usually spend their time in the highlands entertaining guests, holding dances, picnicking, and going on shooting parties – all while fighting the biting tiny flies that prowl the heather-covered mountain slopes.

Princess Eugenie once told ITV that Balmoral is a “lovely base for granny and grandpa, for us to come and see them up there, where you just have room to breathe and run.” On the eve of Prince Philip’s funeral in April, the Queen released a personal photograph of her and Philip sitting on the grass at the top of the Coyles of Mourne.

Despite spending the most of last year at Windsor Castle, where they began isolating themselves in March 2020, the queen and the Duke of Edinburgh were able to continue the practice of spending the summer in Balmoral in August. The vacation was marked by additional measures, such as workers creating a “Balmoral bubble” and guests avoiding physical contact with the queen and Prince Philip.

But the job of the head of state, who traveled to Scotland from her residence at Windsor Castle, continues.

She continues to work, reading her diplomatic documents in the renowned “red boxes” that are sent on a regular basis. She also continues to hold audiences and participate in public appearances on a regular basis.

Balmoral has been a royal family residence since Queen Victoria and Prince Albert bought it in 1852 and constructed a new castle on the site, which was finished in 1856.

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