Inheritance question re residence nil rate band

[Eckhart]

Any experts or people with experience of this around?

Does a property that nobody relevant could move into, count towards this? The context is that a park home on an estate for over 55s has been left as part of the residual estate to somebody who is well under 55.

Wherever I read, the RNRB is referred to as pertaining to 'The Family Home', which this property clearly is not, and never was. The deceased is a grandparent, and the residual estate is being left to a grandchild in their 40s (the interceding generation being deceased)

The value of the park home makes the difference between the estate being in the inheritance tax NRB.

My understanding is it's fine for it to go to a grandchild, not a child, and the property doesn't have to be lived in, or be capable of being lived in, by the person who inherited it. The downsizing provisions often cover this sort of scenario and the intention was for the now-deceased to be able to live somewhere that best met their needs at the time. This even covers selling the home completely and moving into a care home for example!

Thanks @Dinosauraddict

I looked at the reasons the RNRB was introduced, and the situation would dictate that it should apply. All this 'Family Home' thing just seems a bit weird, but I suppose it's a bit of an unusual situation, with the middle generation being entirely absent.

It applies to all direct descendants - so grandchild is definitely fine. I claimed RNRB on my DGM's estate which was left entirely to me for family reasons too.