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Inheritance Tax: Na h-Eileanan an Iar

Volume 506: debated on Monday 1 March 2010

To ask the Chancellor of the Exchequer how much revenue accrued to the Exchequer from inheritance tax on estates in Na h-Eileanan an Iar constituency in the last five years. (318931)

HM Revenue and Customs' Inheritance Tax receipts from Scotland are published by the Scottish Executive in Table 4.2 of their Government Expenditure and Revenue Scotland report, available at:

Information for other years or at a sub-regional level is currently available only at disproportionate cost because:

Inheritance tax data are based on a UK wide sample of cases which is designed to produce national level figures. The size of the sample means that HMRC cannot currently reliably estimate the number of taxpayers below a regional level; and

Postcodes are frequently missing from inheritance tax returns, and while the completion rate has improved to the point where analysis of the tax receipts on a regional basis can be carried out for 2007-08 this is not possible for earlier years.