Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the effect on revenue accruing to the Exchequer of restricting the additional nil-rate inheritance band (a) to residences only, (b) to direct descendants only and (c) by tapered withdrawal between £2,000,000 and £2,350,000.
The information requested can be found in table 2.1 of the Summer Budget and is available here:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/443232/50325_Summer_Budget_15_Web_Accessible.pdf