Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how much inheritance tax was paid by estates in each parliamentary constituency, based on the primary residence of the deceased in (a) 2009-10, (b) 2010-11, (c) 2011-12, (d) 2012-13 and (e) 2013-14.

The information requested about Inheritance Tax payments could only be provided at a disproportionate cost and information about the whereabouts of the primary residences of beneficiaries is not available.

Information about the levels of Inheritance Tax liabilities arising from deaths in Government Office Regions is published as part of the Official Statistics updates. The latest version of this table has been published at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/338989/140729Table12-10DUChecked.pdf. Breakdowns of this data by Westminster Parliamentary constituencies could only be provided at disproportionate cost.

A breakdown of the estimated numbers of deaths resulting in Inheritance Tax liabilities by Westminster Parliamentary constituencies is published as part of the annual Inheritance Tax Official Statistics updates. The most recent year for which this data is available is 2011-12.

a) Estimates for 2009-10 deaths are available from the National Archives at http://webarchive.nationalarchives.gov.uk/20130104134347/http://hmrc.gov.uk/statistics/inheritance/table12-12.pdf.

b) Estimates for 2010-11 deaths are available from the National Archives at http://webarchive.nationalarchives.gov.uk/20140104134347/http://hmrc.gov.uk/statistics/inheritance/table12-12.pdf.

c) Estimates for 2011-12 deaths are available online at https://www.gov.uk/government/statistics/inheritance-tax-provisional-numbers-of-taxpaying-estates-passing-on-death-in-2010-to-2011-by-regions-and-parliamentary-constituencies.