It is 325k for an individual. If you partner died before you their 325k is carried over. Effectively your starting point for your house and all other assets is 650k. You can then factor in various forms of relief and you are looking at nearly a million before you are taxed.Yep, 325k right now. The way house prices have been going, it may be difficult when it comes to sale time for the deceased persons estate to be less.
@denislawsbackheel beat me to it by seconds