Robert Jenrick has written that voters have rejected the idea of a death tax on four separate occasions and called on the Prime Minister to call a general election if he believes the public has changed its mind. The Conservative MP and former immigration minister made the argument in a newspaper article, warning that any attempt to introduce such a tax without a new mandate would be a betrayal of the electorate's previous decisions.
The term «death tax» is commonly used by opponents of inheritance tax, which has long been a contentious issue in British politics. Critics argue that the levy penalises families and represents a form of double taxation on assets that have already been subject to income tax. Jenrick’s intervention comes amid ongoing debate over the future of taxation in the UK, with some commentators speculating that the government may be considering changes to inheritance tax rules in the upcoming budget.
In his piece, Jenrick did not specify the four occasions on which he believes voters rejected the death tax, but the phrase is widely understood to refer to general elections in which the Conservatives campaigned on pledges to cut or abolish inheritance tax. The party’s 2017 and 2019 manifestos both included commitments to raise the inheritance tax threshold. More recently, the issue has resurfaced as part of broader discussions about how to fund public services and reduce the deficit.
Jenrick’s challenge to the Prime Minister, Rishi Sunak, is likely to intensify pressure on the government to clarify its position on inheritance tax ahead of the next general election, which must be held by January 2025. The Conservative MP has positioned himself as a fiscal conservative and has previously urged the party to commit to lower taxes and smaller government. His latest remarks suggest he believes the public remains opposed to any extension of the death tax and that the Prime Minister would be taking a political risk by ignoring that sentiment.
The debate over inheritance tax has historically divided opinion. Supporters argue that it helps reduce wealth inequality and raises revenue for public services, while opponents contend that it discourages saving and investment and can force families to sell homes or businesses to meet the tax bill. Jenrick’s intervention reflects a broader anxiety among some Conservatives that the party may lose its reputation for low taxation if it pursues policies that are seen as penalising savers and homeowners.
Political analysts noted that Jenrick’s call for an election is unlikely to be heeded by the Prime Minister, who has repeatedly stated that he intends to lead the party into the next general election at a time of his choosing. However, the article serves to amplify internal party debates about tax policy and to put pressure on Sunak to rule out any increase in the death tax. The issue is expected to feature prominently in the upcoming Conservative party conference and in the campaign for the next election.
The death tax has been a recurring theme in British politics, most notably during the 2010 election campaign when the leaders’ debates featured exchanges over the threshold at which inheritance tax becomes payable. Since then, the tax-free allowance has been raised to £325,000 for individuals and £650,000 for married couples and civil partners, with an additional £175,000 main residence allowance for those passing on a home. Despite these increases, the tax remains unpopular among many voters, and calls for its abolition have persisted.
Jenrick’s article is the latest in a series of interventions by Conservative MPs seeking to shape the party’s tax agenda ahead of the next election. It remains to be seen whether the Prime Minister will respond directly to the challenge, but the debate over the death tax is unlikely to disappear from the political agenda anytime soon.
