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House of Commons Hansard
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Inheritance Tax: Na h-Eileanan an Iar
01 March 2010
Volume 506
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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]

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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:

http://www.scotland.gov.uk/Publications/2009/06/18101733/6

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.