To ask the Chancellor of the Exchequer what estimate he has made of the average annual cost to the public purse of offering an exemption from estate duty for heritage assets.

Exemptions from estate duty are not currently offered and have not been offered since 1975 when estate duty was replaced. The annual cost of the estate duty exemption is therefore nil.

In terms of the cost of existing exemptions, I refer the hon. Member to the answer given on 27 June 2013, Hansard, column 339W,[161863].