Inheritance Tax
The question
To ask the Chancellor of the Exchequer, pursuant to the answer of 13 January 2026 to WPQ 104190, how many estates were liable to inheritance tax by constituency over the last five years aggregated.
Answered by Dan Tomlinson
As stated in my previous answer, these statistics are publicly available. The estimated number of estates liable to Inheritance Tax, broken down by UK (Westminster) Parliamentary Constituency, is published annually as part of HMRC’s Inheritance Tax Liabilities statistics, and is available in Table 12.9 at: https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics.
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