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Written question asked by Lord Monson (Crossbench), in the House of Lords. It was answered by Lord McKenzie of Luton (Labour) on Wednesday, 25 October 2006.


Taxation: Inheritance Tax

Question
To what level the exemptions from inheritance tax for gifts in consideration of marriage would have to be raised in order to match in real terms the values of the original exemptions introduced in March 1974.
Answer

An exemption for gifts in consideration of marriage (and now civil partnerships) dates from the introduction of the capital transfer tax regime, and is set at £1,000, £2,500 or £5,000 depending on the relationship between the parties involved. The retail prices index increased by 670 per cent between March 1974 and September 2006.


Secondary information

Type
Written question
Reference
7795; 685 c254WA
Session
2005-06
Subjects
Exemptions Gifts and endowments Inheritance tax Marriage
Contains statistics
Yes
Link
View this Written question on www.publications.parliament.uk