HC Deb 24 April 1956 vol 551 cc1601-2
24 and 25. Mr. Freeth

asked the Secretary to the Treasury (1) what economies in staff have been effected by the Estate

NUMBER OF ESTATES LIABLE TO ESTATE DUTY DEALT WITH BY THE ESTATE DUTY OFFICE IN 1938–39 AND 1954–55
Range of net capital value of estate England and Wales Scotland Great Britain
1938–39 1954–55 1938–39 1954–55 1938–39 1954–55
Exceeding Not exceeding
£ £ No. No. No. No. No. No.
5,000 30,000 … … 13,536 27,661 1,681 3,496 15,217 31,157
30,000 100,000 … … 2,082 3,580 245 461 2,327 4,041
100,000 500,000 … … 406 574 57 80 463 654
Over 500,000 … … … 28 24 6 4 34 28
TOTALS … … … 16,052 31,839 1,989 4,041 18,041 35,880

Duty Office as a result of the abolition of legacy duty and succession duty in 1949;

(2) what economies in staff have been effected by the Estate Duty Office as a result of the minimum level at which Estate Duty is chargeable being raised to £2,000 in 1949 and to £3,000 in 1954.

Mr. H. Brooke

At the end of the war there were serious staff shortages and heavy arrears in the Estate Duty Office, while the work was increasing in complexity and contentiousness owing to rising rates of duty.

The raising of the exemption limits in 1946 and 1954 by themselves gave little relief. The abolition of legacy and succession duties in 1949 gave material savings, which were fully taken into account in arriving at the staff necessary to cope satisfactorily with the work.

As I said in the Budget debate, the total staff showed no material change between 1939 and 1956, although in this period the larger estates and those most difficult to handle doubled in number.

26. Mr. Freeth

asked the Secretary to the Treasury the number of estates dealt with by the Estate Duty Office in 1938–39 and 1954–55 with probate values between £5,000 and £30,000, between £30,000 and £100,000, between £100,000 and £500,000, and those over £500,000.

Mr. H. Brooke

As the Answer contains a number of figures, I will with permission circulate it in the OFFICIAL REPORT.

Following is the Answer: