Written Question·Treasury·UIN 3095

Inheritance Tax

Tabled: 30 August 2024
Answered: 9 September 2024

Question

Mary Kelly Foy

LabourCity of Durham

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential implications for her policies of differences in inheritance tax thresholds for people (a) with and (b) without children; and if she will make an assessment of

Answer

James Murray
The estates of all individuals benefit from a £325,000 nil-rate band for inheritance tax. The residence nil-rate band is a further £175,000 for those passing on a qualifying residence on death to their direct descendants, such as children or grandchildren...

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