ARMED FORCES IN NORTHERN IRELAND: ESTATE DUTY

HL Deb 21 March 1978 vol 389 cc1787-8WA

Lord MANCROFT

asked Her Majesty's Government:

Whether the estate of a member of the Armed Services who is killed on service in Northern Ireland is liable to estate duty.

The PARLIAMENTARY UNDERSECRETARY of STATE, DEPARTMENT of the ENVIRONMENT (Baroness Birk)

The estate of a member of the Armed Forces killed on service in Northern Ireland was exempt from estate duty, and is similarly exempt from capital transfer tax, which replaced estate duty in respect of deaths after 12th March 1975.