Note: ‘Other’ includes smaller items (such as spending on science and technology and on recreation, culture and religion) and numerous accounting adjustments. We are here assuming that overseas aid is exactly 0.5% of GDP in 2022–23.
Source: IFS spending composition spreadsheet, available here.
Inheritance tax is levied on wealth bequeathed at death, or given away shortly before death, above a threshold. Around 5% of all deaths attracted inheritance tax in 2022–23.