Written Question·Treasury·UIN 65684

Inheritance Tax: Social Mobility

Tabled: 7 July 2025
Answered: 15 July 2025

Question

Matt Vickers

Conservative — Stockton West

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to inheritance tax on social mobility.

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 and is available to those passing on a qualifying residence on death to their direct descendants, such as children ...
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