Death Duty

If someone had a large enough estate, he or she will have paid a death duty.

Did My Ancestor Pay?

When your ancestor died is significant:

1) Before 1796...

There was no death duty, so there is no need to search.

2) 1796 to 1805...

Legacy duty was introduced in 1796. Only around 25% of estates fell into the tax bracket, so you are less likely to find your ancestor. This was because duty was payable in only a limited number of cases.

Only on personal estate (such as money), and not on leases, freeholds or real estate (such as their house).

Legacies and residues under Ł20 were exempt from tax. (Residues were what was remaining after all claims had been satisfied.)

Where the beneficiaries were spouses, children, parents or grandparents of the deceased, no tax was paid.

3) 1805-1815...

The scope of the duty was broadened, so more estates (perhaps 75%) paid duty. The changes were:

If the will directed the sale of real estate to raise legacies or residues, the amount raised was included in the tax pool.

Where the beneficiaries were spouses or parents of the deceased, no tax was paid. However, now children and grandparents were taxed.

4) 1815 onwards...

The scope was further broadened. The main change was:

Where the beneficiary was the spouse of the deceased, no tax was paid. However, now parents, children and grandparents were taxed.

5) 1853-1949...

Estates over Ł100 were liable for succession duty. This was a tax on the legal transfer of the dead person’s assets and rights to their heirs. It applied to any type of property transferred at death.

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