On the 9th September 2015 Lord Lexden asked a question to the Government about why they have no plans to amend the Civil Partnership Act 2004 to enable siblings to register as civil partners. The Bishop of Chester, the Rt Revd Peter Forster asked a short supplementary question as a point of clarification.
The Lord Bishop of Chester: My Lords, can the Minister confirm what I think I heard her say—that the change in the inheritance arrangements for married people and civil partners, which will enable an exemption from inheritance tax, actually applies to siblings as well? That is not how I understood the changes to apply.
Baroness Williams of Trafford: My Lords, perhaps I did not explain it properly, but there is an exemption of £325,000, which a spouse may pass on to their surviving partner when they die. That can then be passed down to their children or grandchildren, and there is an additional tax-free exemption of £175,000 on the main property, which can also be passed over in the same way.