Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will extend eligibility for the main residence nil rate band of inheritance tax to non-direct descendants.

The Government has sought to strike the appropriate balance and ensure that this policy allows the family home to be passed onto the next generation but is also affordable. Around 80% of estates with both a residence and an inheritance tax liability are expected to be in a position to benefit from the nil rate band.