IHTM10284 - Infected Blood Interim Compensation Payment Scheme (IBICPS)

In the 1970s and 1980s blood used by the NHS to provide treatment to people, either directly or in blood products was subsequently found to have been infected with HIV, Hepatitis C and Hepatitis B. Many people treated with these infected blood products were then infected with one or more of these diseases.

In 2017 the Government announced it was setting up the Infected Blood Inquiry. The Inquiry published an interim report on 29 July 2022 recommending that the Government should immediately consider offering “substantial interim payments” to infected persons currently in receipt of support from one of the four UK infected blood support schemes. The IBICPS provides an interim compensation payment of £100,000 to people in receipt of support from one of the four UK infected blood support schemes.

Relief from IHT is available in respect of payments made under the scheme on or after 28 October 2022.

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.