To ask the Chancellor of the Exchequer how many estates paid inheritance tax in 1992; what was the total amount of tax collected; and if he will show for each decile of tax-paying estates the amount collected. [36121]
Available information is in terms of tax liabilities rather than tax collected. The number of inheritance taxpayers—covering both death cases and lifetime gifts—with tax liabilities in 1992–93 and the tax accrual are provisionally estimated at 23,000 and £1.2 billion respectively. The estimated proportions accounted for by each decile of taxpayers—death cases only—are given in the table.
Decile group of taxpayers in terms of tax liabilities Percentage
| Estimated proportion of total liabilities (per cent.)
|
| Top 10 | 52 |
| Next 10 | 17 |
| Next 10 | 11 |
| Next 10 | 7 |
| Next 10 | 5 |
| Next 10 | 3 |
| Next 10 | 2 |
| Next 10 | 2 |
| Next 10 | 1 |
| Bottom 10 | negligible |
| Total | 100 |
To ask the Chancellor of the Exchequer if he will list in anonymised form all current recipients of inheritance tax relief for natural heritage reasons in respect of land or buildings under sections 30 and 31 of the Inheritance Taxes Act 1984 by (a) date first granted and (b) amount of relief. [34841]
The information requested could be provided only at disproportionate cost.