The Government has acknowledged that the upcoming general election makes it unlikely that probate fees will increase significantly in May as planned, as there will not be time for Parliament to pass the legislation.

The planned changes to the fees payable would have benefited smaller estates, with the amount below which estates are exempt from fees rising from £5,000 to £50,000. However, the move has been criticised as a 'stealth tax' on larger estates.

It is not yet clear whether the Conservatives will press ahead with the proposal if they win the election.