IHTM10282 - The Troubles Permanent Disablement Payment Scheme

The Troubles Permanent Disablement Payment Scheme was introduced by the UK Government on 29 May 2020 following consultation to support victims injured in the Northern Ireland Troubles. The Scheme recognises those who have been permanently injured through no fault of their own and the impact of the disablement including the financial impact on individuals and their families.

Relief from IHT is available in respect of payments made under the scheme in relation to deaths occurring on or after 29 May 2020.

The relief is calculated in the same way as for payments made under compensation schemes for wrongs suffered during World War II and the instructions at IHTM04423 should be followed.