Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many people received inheritance tax successive charges relief in (a) 2013-14 and (b) 2014-15.

The latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs. Information for 2014-15 is not currently available.

The number of estates claiming woodland relief, double taxation relief, taper relief and quick succession relief are not provided separately in this table due to the small numbers involved. The number of estates claiming these reliefs are therefore grouped together under, ‘other reliefs and exemptions’ and ‘reliefs against tax’ in order to maintain taxpayer confidentiality.

Information on people or businesses benefitting from inheritance tax relief for interest-free instalments is not available.

Information on inheritance tax relief for transfers to political parties on death is not available.

There are no specific exemptions from inheritance tax for expenses incurred by Members of Parliament or government ministers.