Jeremy Clarkson has hit out at what he described as the "absurd tax on the dead" imposed by Labour, which has left him with a dilemma over his end-of-life plans. The subject may have been brought into focus for the former Top Gear star after going through a series of health scares in recent years.

In October 2025, Jeremy was rushed to hospital after he became "poorly" with an undisclosed illness. Prior to this, the Who Wants to Be a Millionaire? presenter underwent emergency heart surgery in which he had two stents fitted to unblock vital arteries, leading him to overhaul his diet.

In his latest column, the Diddly Squat Farm owner said that while contemplating what he should leave to his three grown-up chilren, Emily, Finlo and Katya, in his will, he realised how dying is "unbelievably complicated" now.

After going through what music he would like to be played at his funeral and bequeathing family heirlooms, the 65-year-old TV star admitted he had initially believed that all the hard work was done.

However, Jeremy's accountants then reminded him that he needed to make a decision on what his family should do if he becomes "incapacitated" in the future due to illness.

He wrote in The Sunday Times: "I therefore have to pick a couple of trustworthy and sensible people and then leave instructions for how they should take care of business.

"But I’m advised that actually, they aren’t instructions. It’s just guidance. All I can say is that I 'would wish not to be in a vegetative state' and that I would 'prefer it if no heroic efforts' were made to bring me round after a prolonged deprivation of oxygen."

Jeremy went on to confess he's worried that his children, whom he shares with ex-wife Frances Cain, will be burdened with a "whopping tax bill" if they obey his wishes and switch off any potential life support.

Taking another swipe at the Labour government's Inheritance Tax policies as he debated the idea, Jeremy suggested: "So how’s this for a scenario? I have some kind of medical issue and become a cabbage.

"If the people I choose to be my representatives do as I ask and pull the plug, then my kids will be hit with a whopping tax bill. If they wait till Starmer and Reeves have gone and someone sensible is in the driving seat, they won’t."

Inheritance Tax is a tax on the estate (the property, money and possessions) of someone who’s died, which will apply if the value of a person's estate is above the £325,000 threshold.

This isn't the first time that Jeremy has been outspoken about Labour's Inheritance Tax reforms, particularly when it comes to the impact on farmers, recently arguing that many farms will still be negatively affected, despite chancellor Rachel Reeves raising the threshold following several protests.

The former Grand Tour host previously said in his column for The Times that farming inheritance should be considered differently, as "you can’t just sell a farm to someone and expect them to have the first clue about how it should be run.”

However, government ministers have stood by the tax, saying that the reforms could raise about £300m a year, while only affecting a minority of farms.