We think the Government should give single (unmarried) childless individuals (as a category of taxpayer) the Inheritance Tax allowance they would each enjoy now, had £325,000, the nil-rate band amount set in 2009, continued to be CPI-adjusted upwards annually each year since 2009.

This should then continue to adjust annually upwards. Since 2007 married/CP couples can double up Inheritance Tax allowances (the survivor getting £650,000 not £325,000). Since 2020 married/CP couples with children get a further £350,000 in allowances taking them to £1M. We think the CPI indexation of the nil-rate band was abandoned since 2009 BECAUSE married/CP people have enough allowance. We believe unmarried childless people were entitled to expect their own allowance to continue to be CPI-increased since 2009 but the Government has not addressed this and a fair uplift is long overdue.