Note: Long-term care is defined here as total spending on personal social services, less the family and children and unemployment components. Figures for this measure are not available prior to 1996−97. 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.