Tax Allowances: Cultural Heritage

Treasury written question – answered on 6th September 2013.

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Photo of Helen Goodman Helen Goodman Shadow Minister (Culture, Media and Sport)

To ask the Chancellor of the Exchequer on what date the terms of the regime for exemption from estate duty of heritage assets were last reviewed.

Photo of David Gauke David Gauke The Exchequer Secretary

Estate duty was replaced in 1975. Prior to that, the terms of the estate duty exemption were last amended on 25 July 1969 by section 39 of Finance Act 1969.

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