HC Deb 15 February 1971 vol 811 c353W
Mr. Meacher

asked the Chancellor of the Exchequer what has been the total of annual revenue produced by the taxation of gifts inter vivos as part of estate duty for each year since 1945; and what proportion this represents of total estate duty collected for each year.

Mr. Patrick Jenkin

For years since 1960–61 estimates for Great Britain are shown below. Figures on which to base estimate for earlier years are not available.

Estate duty from taxation of gifts inter vivos Proportion of total duty
£m.
1960–61 12 .05
1961–62 15 .05
1962–63 15 .05
1963–64 17 .05
1964–65 17 .06
1965–66 17 .06
1966–67 19 .06
1967–68 20 .06
1968–69 21 .06
1969–70 18 .05