HL Deb 18 November 1958 vol 212 cc557-8

2.35 p.m.

LORD SALTOUN

My Lords, I beg to ask the Question which stands in my name on the Order Paper.

[The Question was as follows:

To ask Her Majesty's Government whether they have levied and propose to continue to levy death duties of any kind upon the estates of civilians murdered in Cyprus.]

THE MINISTER WITHOUT PORTFOLIO (THE EARL OF DUNDEE)

My Lords, during the war relief from Estate Duty was given under Section 46, Finance Act, 1941, in the case of civilians who died from injuries caused by the operations of war. As an extra-statutory concession the same relief has been given, as from the commencement of the disturbances, in the case of civilians who died from injuries caused by terrorist also followed during the troubles in activities in Cyprus. This course was Malaya, Korea and Kenya. The relief is given where the estate passes to the widow or widower or to certain near relatives: it consists of the exemption of the first £5,000 and a substantial reduction in the duty on the balance. The reduction is equivalent to discount (at 3 per cent. compound interest) on the full duty for the period of normal expectation of life of a person of the age of the deceased person.

LORD SALTOUN

My Lords, I thank the noble Earl for that Answer, and I am sure it will be received with gratitude by every Member of your Lordships' House.