The costs for writing wills that include a charitable donation are subject to the standard rate of VAT. Under the current EU VAT rules, it is not possible to zero rate or exempt these costs from VAT. Whilst the UK remains a member of the EU, it must comply with the rights and obligations that membership entails. This includes the application of EU VAT rules.

The Government is clear that tax is a sovereign matter and that it will be open to us to change in the future or include in any negotiations with the EU. While there might be more flexibility in the future, removing VAT on the cost of writing wills would need to be measured carefully and balanced against wider policy, economic and fiscal considerations.

Under current EU law, it is not possible to remove VAT on fees for writing wills where those wills include charitable donations.

The Secretary of State for Justice has made no estimate. Individuals are not required to notify any third party that they have made a will and there is no central record of whether individuals have left a valid will when they die.

The Government provides advice on making a will on the Gov.UK website – www.gov.uk/make-will.

Under the 13th Programme of Law Reform, the Law Commission expected to complete its project on the law of wills in 2019. It is currently reviewing that timetable in the light of its wider programme of work.

Individuals may appoint one or more executors of their choice in their wills. The appointments may include “second executors” whose appointments are conditional (for example, where an appointment is only to take effect on the happening of an event) or substituted (for example, where one executor is to be substituted for another upon the happening of an event). The Government is not aware of concerns about the role or functions of “second executors” in relation to wills and does not have any plans to review this area of the law.

A will is an important document, enabling someone to make clear what their wishes are, after they die. About 40% of the adult population do not have a will. We have asked the Law Commission to look at Will making in the 21^st century and will assess the merits of holding another campaign once we have received and considered the Law Commission's report.

The Law Commission has not made proposals to allow wills and other testamentary dispositions to be created by text message or similar informal routes. The Law Commission is, however, currently considering the law of Wills, including how the law can provide for the making of electronic wills, whilst ensuring testators are protected against risks of fraud and exploitation. As part of this project, the Commission published a consultation paper Making a Will (Consultation Paper 231) on 13 July inviting views on a wide range of issues relating to the law of wills. The paper is available at https://www.lawcom.gov.uk/project/wills/. The consultation period closes on 10 November.

The Government will carefully consider any recommendations made by the Commission, but, at present, has no plans to change the legal requirements for creating a valid will or other testamentary disposition. No assessment of the potential for fraud and litigation arising from a relaxation of those requirements has, therefore, been made.