Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate his Department has made of (a) the number of beneficiaries of the main residence nil rate band of Inheritance Tax exemption in 2018, (b) where those beneficiaries are located and (c) what is the average income of those beneficiaries was.

I refer the Hon. Member to the answer that I gave on 6 March 2018 to the Hon. Member for Leeds West for the number of beneficiaries of the main residence nil rate band.

Estimates of the location and average income of beneficiaries of the main residence nil rate band in 2018 are not readily available and could only be provided at a disproportionate cost.