HC Deb 31 March 1925 vol 182 cc1147-8W

asked the Chancellor of the Exchequer if he will state, for each financial year from 1918–19 onwards, the aggregate value of property passing at death, the aggregate contribution to the revenue in the form of Death Duties made in respect of such property, and the percentage of the said aggregate value which such contribution represents?


The following table shows the aggregate net capital value of estates on which Estate Duty was paid, the total Death Duties paid in each year, and the percentage which such duties bear to the net capital value. As collection of Estate Duty statistics was suspended during the War, and was not resumed until 1st July, 1919, no details of capital values are available for the year 1918–19 and the first three months of 1919–20. The table deals comprehensively with aggregates it includes both large estates on which duties are high and small estates on which duties are low. The administration and collection of these duties in Ireland was transferred to the Government of Northern Ireland on the 22nd November, 1921, and to the Government of the Irish Free State on 1st April, 1922. In order, therefore, to preserve the comparability of the statistics, the figures in the table have been confined to Great Britain:

Year. Aggregate Net Capital Value of Estates on which Estate Duty was paid. Total Death Duties*paid.
Amount. Per cent, of Net Capital Value.
1918–19 Not available 29,514,254
First 3 months. Not available. 9,652,029
Remaining 9 months. 288,772,599 31,384,636 10.87
1920–21 372,889,609 45,169,064 12.11
1921–22 402,085,234 51,206,473 12.73
1922–23 431,197,524 56,432,906 13.09
1923–24 441,895,962 57,500,191 13.01
*Estate Duty, Legacy and Succession Duties, Probate (or Inventory) Duty, Account Duty and Temporary Estate Duty.