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Lifetime gifting: reliefs, exemptions and behaviours

External publication

This research explored the prevalence of gifting in the general population and how it varied between different groups, based on a new quantitative survey was conducted with a representative sample of adults in Great Britain. The survey also explored the nature of gifting – including the number and value of gifts given, who they were given to, and the motivations for doing so – as well as awareness of inheritance tax rules and exemptions.

The findings in this report cover:

  • the incidence of recent gifting, and lifetime gifting, in the general population
  • how the incidence varies by different demographic characteristics – such as age, wealth, income, marital status and whether or not the individual had children
  • the nature of gifting behaviour and the reasons for this gifting
  • awareness of inheritance tax rules and exemptions and their impact on behaviour


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