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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Social security pensions: industrial death benefit

Part 9 Chapter 5 ITEPA 2003Industrial 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 UK social security pensions.
### The abolition of IDB in April 1988IDB is not payable in respect of deaths occurring on or after 11 April 1988.

Industrial death benefit after 11 April 1998Although IDB is not payable in respect of deaths occurring on or after 11 April 1988, widows receiving IDB before 11 April 1988 continued to receive permanent IDB payable at the same rate as the widowed mother’s allowance (see

EIM74605).

A widow could also get a separate IDB child allowance for each dependent child. This allowance is still paid to widows who were receiving benefit on 10 April 1988 and is not taxable (Section 645 ITEPA 2003).

An IDB widow’s pension will cease if she re-marries.

The rates of pension payable for each year are on forms P242.
### What IDB is payable in respect of deaths after 11 April 1988?No IDB is payable for deaths which occurred on or after 11 April 1988. But a woman widowed as a result of an accident at work or a prescribed industrial disease may qualify for the National Insurance widow’s benefits, that is, widow’s payment and widowed mother’s allowance or widow’s pension (see

EIM74607).