Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the proportion of estates subject to paying Inheritance Tax in (a) the most recent year for which data is available and (b) each year up to 2030-31.

The statistics for the number of estates subject to paying inheritance tax (IHT) are available at https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics.

The statistics for the number of estates forecast to pay inheritance tax are available at https://obr.uk/download/november-2025-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1766066728.