An anticipated cut to inheritance tax would be welcome, says estate agency

David Alexander

An anticipated cut to Inheritance Tax (IHT) prior to the next general election would be welcome, according to  DJ Alexander.

The Scottish-based estate agency said that recent news reports that the prime minister is considering cutting IHT and then potentially abolishing it in the future would be welcome news for homeowners.

IHT, which raised £3.9bn between April 2023 and September 2023, is widely viewed among homeowners as the most unfair tax in the UK. June 2023 saw the highest monthly total on record and revenues rose by over 10% in the last year.

The Institute for Fiscal Studies said that the proportion of estates hit by inheritance tax was likely to rise from about 5.5 per cent this year to 7 per cent in 2032-33. Over the same period, government revenues from the tax will rise from £7 billion to £15 billion.

Inheritance tax (IHT) has had its threshold frozen at £325,000 since 2009 and is currently set to remain at that level until 2028 at the earliest. Had it risen by inflation in the intervening years it would be at £495,551 by September 2023.

Reported options have included cutting the 40% rate of inheritance tax (IHT) before phasing it out altogether with some MPs suggesting a simplification of the system to allow all families to pass on £1m tax-free. This would involve scrapping the £175,000 “residence nil-rate band” or “family home allowance”, which protects homes passed to direct descendants, and increasing the main £325,000 allowance to £500,000 instead.

David Alexander, chief executive of DJ Alexander Ltd, explained: “While many people believe that inheritance tax only affects the very wealthy the reality is that substantially more people are being drawn into paying the tax because of rising house prices. A large number of people, who would not view themselves as wealthy, will find their relatives facing a large tax bill simply because they owned a property which rose in value over decades.”

“It should be remembered that IHT starts at £325,000 which is currently less than the average price paid for a property in Edinburgh and East Lothian. And areas like East Renfrewshire and East Dunbartonshire are not far behind.”

Alexander continued: “When land and buildings tax (LBTT) was introduced just 3.2% of properties sold for more than £325,000. In the latest month of September 2023 that figure had risen to 17.9% of all properties.”

“The wealthiest people have accountants and lawyers who can ensure that their estates will not be impacted by IHT. It is the ordinary people who don’t have schemes in place to avoid tax that will increasingly pay more in IHT on their death. Most people have the bulk of their wealth contained in their homes and it is these people, who have worked and saved, and paid a mortgage who will find their relatives hit with substantial bills after their death.”

He added: “It can’t be right that a homeowner who wishes to pass on something to the next generation should be punished for buying a home which has risen in value beyond £325,000. Taxing thrift, savings, and aspiration should never be government policy. Taxing consumption makes more sense as it is about choice. Therefore, if the rumoured changes to IHT occur then it will be a welcome announcement for homeowners across the country who feel that they are unjustly targeted by this tax.”

 

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6 Comments

  1. Anonymous Coward

    I’ll be interested to see other’s comments on this.

    But, inheritance tax cuts help already very wealthy people to stay wealthy.

    The average house price in the UK is £290k.

    The average pension pot at age 64 is £107k, or for a married couple let’s say £215k.

    With some savings and investments that might make the average couple’s inheritance about £600,000.

    The threshold for inheritance tax is currently £1,000,000 (yes that’s one million pounds).

    So, increasing the limit only benefits those that already have double the money that the average person has.

    Truly a benefit for the 1%. But we will all say “Oooh goody, I’ll vote for that!”

    We really are being taken for complete mugs.

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    1. Helenjones

      Sadly the average cost of a house right across the South mist definireky is not £290k if only it was then my Grandchildren could all afford one .

      Even 2 teachers with a combined income of 60k simply cannot get a mortgage to buy a house in the South …the only thing in that price range is Over 55s housing or an ex council flat that will be impossible to sell later

      Anyone who thinks differently is sadly living in La La land

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  2. letstalk

    ‘Taxing thrift, savings, and aspiration should never be government policy’.’

    I couldn’t agree with this more if I tried! Taxing inheritance is, in the majority of cases, taxing people again on money they have already paid tax on to be able to be in the fortunate position to be able to pass on an inheritance.

    As someone whose family has worked so hard and made huge sacrifices to remove themselves from poverty to the fortunate position in which they now find themselves through the last couple of generations and instilled the same ethics in their children my mother (my father died in his late 50’s) hates the thought that some of what her mother and father and her and my father have worked for will be taxed a second time round under inheritance tax.

    What do we think happens the moment we stop people reaping the rewards of theirs and their families hard work?

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    1. jan-byers

      They vote Labour
      The party of dragging everyone down

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    2. Main1

      I think the current system discriminates against single people like myself by only allowing £500,000 before my kids have to pay IHT. They will not inherit from elsewhere and a change to £1million flat rate would seem much fairer and sensible. Also, while house prices are generally higher in the South, I imagine many will be like ne and have been forced to take out higher mortgages and therefore pay much more back in interest over their lifetime leaving very little disposable income.

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  3. Helenjones

    The vast majority of Estates that have been stung for IHT in recent years are most definitely NOT WEALTHY they are quite simply very ordinary people who struggled like hell to raise a deposit back in 1967
    They have never in their lives ever paid more than 20% Standard rate Tax
    They have gone without , been prudent, saved and when they die at 80 or 90 wham in comes HMRC

    I know at first hand the hell my Mother went through all alone to raise a deposit on a tiny 2 bed bungalow in the South at age of 56 …she died age 90 with a sole income of 8k a year but the IHT bill was over 50k

    I know just how hard we struggled to raise a deposit for our house and the immense work we have done over the years to upgrade it …yet if we die tomorrow and neither of us ever had to pay more than standard rate tax the IHT bill for our 2 children will be over 200k …please dont ask how they will raise it i dare not think

    The entire IHT scenario is a tax on the lowest and the prudent …its def not on true wealth …the wealthy can afford smart lawyers we quite simply cannot

    Its all because we dare to live in the South not in any way because we are wealthy

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