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694193

registered interest
date	24/02/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what recent estimate he has made of the cost to the Exchequer of lost revenue resulting from changes to inheritance tax thresholds announced in Budget 2015 in the (a) 2017-18, (b) 2018-19, (c) 2019-20 and (d) 2020-21 fiscal year.
tabling member constituency	Leeds West
tabling member printed	Rachel Reeves
uin	65490
answer	answer is ministerial correction date of answer 06/03/2017 answer text <p>At Summer Budget 2015, the Government announced the introduction of a new ‘residence nil rate band’ for inheritance tax when a home is passed on death to a direct descendent. It will start at £100,000 in 2017-18, increasing in £25,000 increments to £175,000 in 2020-21. This, in addition to the existing nil rate band of £325,000, will increase the inheritance tax free threshold to £500,000 for many individuals, and up to £1 million for many married couples and civil partners by 2020-21.</p><p> </p><p>The latest estimates of the cost to the Exchequer of introducing the residence nil rate band from 2017-18 to 2020-21 are published in Table 2.2 of the Budget 2016 official publication at: <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/508193/HMT_Budget_2016_Web_Accessible.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/508193/HMT_Budget_2016_Web_Accessible.pdf</a>.</p><p> </p><p>The next update to this publication is scheduled for 8 March 2017, following the Spring Budget 2017 announcements.</p> answering member constituency Battersea answering member printed Jane Ellison question first answered 06/03/2017 15:08:27 answering member 3918 label Biography information for Jane Ellison
tabling member	4031 label Biography information for Rachel Reeves

693157

registered interest
date	22/02/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what forecast his Department has made for the total revenue to the Exchequer raised through inheritance tax in each year to 2020; and if he will make a statement.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	65133
answer	answer is ministerial correction date of answer 02/03/2017 answer text <p>The latest inheritance tax receipts forecasts for 2016/17 to 2021/22 are published in Table 4.6 of the Office for Budget Responsibility’s <em>Economic and Fiscal Outlook</em> publication at: <a href="http://cdn.budgetresponsibility.org.uk/Nov2016EFO.pdf" target="_blank">http://cdn.budgetresponsibility.org.uk/Nov2016EFO.pdf</a>.</p> answering member constituency Battersea answering member printed Jane Ellison question first answered 02/03/2017 15:05:15 answering member 3918 label Biography information for Jane Ellison
tabling member	1447 label Biography information for Andrew Rosindell

687918

registered interest
date	09/02/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many people received inheritance tax relief for estates exempt of transfers to charities on death in (a) 2013-14 and (b) 2014-15.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	63965
answer	answer is ministerial correction date of answer 20/02/2017 answer text <p>Latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: <a href="https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs" target="_blank">https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs</a></p><p> </p><p>This publication contains information on how many estates claimed inheritance tax relief on transfers to charities on death (PQ02515), transfers to surviving spouses on death (PQ02519), conditional exemptions for heritage property (PQ02521), business property including unlisted shares (PQ02525) and agricultural property (PQ02526).</p><p> </p><p>Data for 2014-15 is not currently available.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 63826 63827 63968 63969 question first answered 20/02/2017 15:35:25 answering member 3918 label Biography information for Jane Ellison
tabling member	4396 label Biography information for Rebecca Long Bailey

687922

registered interest
date	09/02/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many people received inheritance tax exemption of transfers on death to surviving spouses in (a) 2013-14 and (b) 2014-15.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	63968
answer	answer is ministerial correction date of answer 20/02/2017 answer text <p>Latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: <a href="https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs" target="_blank">https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs</a></p><p> </p><p>This publication contains information on how many estates claimed inheritance tax relief on transfers to charities on death (PQ02515), transfers to surviving spouses on death (PQ02519), conditional exemptions for heritage property (PQ02521), business property including unlisted shares (PQ02525) and agricultural property (PQ02526).</p><p> </p><p>Data for 2014-15 is not currently available.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 63826 63827 63965 63969 question first answered 20/02/2017 15:35:25 answering member 3918 label Biography information for Jane Ellison
tabling member	4396 label Biography information for Rebecca Long Bailey

687923

registered interest
date	09/02/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many people received inheritance tax relief for estates left on death with conditional exemption for heritage property in (a) 2013-14 and (b) 2014-15.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	63969
answer	answer is ministerial correction date of answer 20/02/2017 answer text <p>Latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: <a href="https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs" target="_blank">https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs</a></p><p> </p><p>This publication contains information on how many estates claimed inheritance tax relief on transfers to charities on death (PQ02515), transfers to surviving spouses on death (PQ02519), conditional exemptions for heritage property (PQ02521), business property including unlisted shares (PQ02525) and agricultural property (PQ02526).</p><p> </p><p>Data for 2014-15 is not currently available.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 63826 63827 63965 63968 question first answered 20/02/2017 15:35:25 answering member 3918 label Biography information for Jane Ellison
tabling member	4396 label Biography information for Rebecca Long Bailey

687927

registered interest
date	09/02/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many people received inheritance tax relief for business relief including unlisted shares in (a) 2013-14 and (b) 2014-15.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	63826
answer	answer is ministerial correction date of answer 20/02/2017 answer text <p>Latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: <a href="https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs" target="_blank">https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs</a></p><p> </p><p>This publication contains information on how many estates claimed inheritance tax relief on transfers to charities on death (PQ02515), transfers to surviving spouses on death (PQ02519), conditional exemptions for heritage property (PQ02521), business property including unlisted shares (PQ02525) and agricultural property (PQ02526).</p><p> </p><p>Data for 2014-15 is not currently available.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 63827 63965 63968 63969 question first answered 20/02/2017 15:35:25 answering member 3918 label Biography information for Jane Ellison
tabling member	4396 label Biography information for Rebecca Long Bailey

686943

registered interest
date	08/02/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many people received inheritance tax successive charges relief in (a) 2013-14 and (b) 2014-15.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	63627
answer	answer is ministerial correction date of answer 24/02/2017 answer text <p>The latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: <a href="https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs" target="_blank">https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs</a>. Information for 2014-15 is not currently available.</p><p> </p><p>The number of estates claiming woodland relief, double taxation relief, taper relief and quick succession relief are not provided separately in this table due to the small numbers involved. The number of estates claiming these reliefs are therefore grouped together under, ‘other reliefs and exemptions’ and ‘reliefs against tax’ in order to maintain taxpayer confidentiality.</p><p> </p><p>Information on people or businesses benefitting from inheritance tax relief for interest-free instalments is not available.</p><p> </p><p>Information on inheritance tax relief for transfers to political parties on death is not available.</p><p> </p><p>There are no specific exemptions from inheritance tax for expenses incurred by Members of Parliament or government ministers.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 63622 63623 63624 63625 63626 63628 question first answered 24/02/2017 12:44:22 answering member 3918 label Biography information for Jane Ellison
tabling member	4396 label Biography information for Rebecca Long Bailey

686954

registered interest
date	08/02/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many people received inheritance tax taper relief on transfers between three to seven years before death in (a) 2013-14 and (b) 2014-15.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	63626
answer	answer is ministerial correction date of answer 24/02/2017 answer text <p>The latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: <a href="https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs" target="_blank">https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs</a>. Information for 2014-15 is not currently available.</p><p> </p><p>The number of estates claiming woodland relief, double taxation relief, taper relief and quick succession relief are not provided separately in this table due to the small numbers involved. The number of estates claiming these reliefs are therefore grouped together under, ‘other reliefs and exemptions’ and ‘reliefs against tax’ in order to maintain taxpayer confidentiality.</p><p> </p><p>Information on people or businesses benefitting from inheritance tax relief for interest-free instalments is not available.</p><p> </p><p>Information on inheritance tax relief for transfers to political parties on death is not available.</p><p> </p><p>There are no specific exemptions from inheritance tax for expenses incurred by Members of Parliament or government ministers.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 63622 63623 63624 63625 63627 63628 question first answered 24/02/2017 12:44:22 answering member 3918 label Biography information for Jane Ellison
tabling member	4396 label Biography information for Rebecca Long Bailey

626511

registered interest
date	01/11/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what guidance his Department makes available to help prepare for the consequences of inheritance tax and other death-related costs.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	51295
answer	answer is ministerial correction date of answer 08/11/2016 answer text <p>Guidance is available at <a href="https://www.gov.uk/inheritance-tax" target="_blank">https://www.gov.uk/inheritance-tax</a>. More detailed technical guidance is available at https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual.</p><p> </p><p>Bereaved customers and executors can also call the Inheritance Tax and Probate helpline and the Bereavement helpline for advice. In addition, information on inheritance tax is provided on the various inheritance tax forms and guides sent to executors following a death.</p> answering member constituency Battersea answering member printed Jane Ellison question first answered 08/11/2016 16:31:39 answering member 3918 label Biography information for Jane Ellison
tabling member	4131 label Biography information for Jim Shannon

512783

registered interest
date	14/04/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what assessment they have made of whether children of a first marriage are disadvantaged compared with the children of subsequent marriages under current inheritance tax rules.
tabling member printed	Lord Myners
uin	HL7672
answer	answer is ministerial correction date of answer 28/04/2016 answer text <p>Inheritance tax is generally levied on estates rather than on beneficiaries. Although any legacies to a spouse or civil partner will be exempt, the relationship between the deceased and the beneficiaries usually has no effect on the inheritance tax liability of an estate under the current rules. The children of first marriages and of subsequent marriages, and indeed other beneficiaries of the deceased, will generally be treated in the same way.</p><p> </p><p>The Government considered whether children of a first marriage would be disadvantaged compared with children of subsequent marriages when developing legislation for the new residence allowance. This is being phased in from April 2017 for individuals who leave their home to their children, grandchildren or other direct descendants. The definition of direct descendants includes a person who was at any time a step-child of the deceased so it would apply equally to children of first and any subsequent marriages.</p><p> </p><p> </p> answering member printed Lord O'Neill of Gatley question first answered 28/04/2016 14:48:38 answering member 4536 label Biography information for Lord O'Neill of Gatley
tabling member	3869 label Biography information for Lord Myners