Question to the Ministry of Defence:

To ask the Secretary of State for Defence, whether his Department made a formal response to the Treasury's consultation on reforms to (a) inheritance tax and (b) the application of inheritance tax on Death in Service payments for armed forces personnel.

The Ministry of Defence has not made a formal response to HM Revenue and Customs’ technical consultation. The Ministry of Defence regularly engages with the Treasury on a range of matters, it is not practice to make a formal response to public consultations from other Government Departments.

Armed Forces personnel whose death is attributable to active Service are exempt from inheritance tax.