asked the Minister for Finance the estimated annual cost of the estate duty relief proposed in the recent Budget, and the estimated annual cost of extending this relief up to estates of £30,000.

The cost of the estate duty relief announced in the Budget is estimated at £50,000 in a full year. There is also a proposed relief from legacy and succession duties. The cost of extending this relief from estate duty to estates up to £30,000 is estimated at an additional £40,000 in a full year.