§ Sir R. GOWER
asked the Chancellor of the Exchequer (1) the amount of Legacy Duty which has been paid in respect of charitable bequests and devises during each of the past five years;
(2) whether he will consider the desirability of introducing legislation in the near future reducing the rate of Legacy Duty payable on charitable bequests?
The receipts of Legacy Duty on charitable bequests are not accounted for separately from other receipts of the duty at the same rate, but it is estimated that the annual receipt is about £750,000. I would remind my hon. Friend that the question of altering the rate of duty on charitable bequests has been debated on more than one occasion in Finance Bill Debates, and I am afraid I can hold out no hope of adopting his suggestion.