»Ê¹ÚÌåÓýapp

Part 9 Chapter 5 ITEPA 2003

Industrial death benefit (IDB) is part of the industrial injuries scheme provided under social security legislation. IDB was designed as a benefit for dependants of people who die as a result of an accident at work or a prescribed industrial disease.

Pensions payable under the IDB scheme are taxable as pension income (see EIM75700).

»Ê¹ÚÌåÓýapp abolition of IDB in April 1988

IDB is not payable in respect of deaths occurring on or after 11 April 1988. As regards:

• which benefits continued to be paid after 11 April 1988 and
• what benefits are due in respect of deaths on or after 11 April 1988, see EIM75700.