To ask the Chancellor of the Exchequer if he will give the amount of inheritance tax paid by tax units on marginal rates of income tax of (a) 60 per cent., (b) 55 per cent., (c) 50 per cent. and (d) 45 per cent. in 1987–88 and the projected amount of inheritance tax receipts for each of these categories in 1988–89 together with the amounts forgone as a result of the 1988–89 budget changes.

[holding answer 18 April 1988]: I regret that this information is not available.