Payments to Thalidomide victims from the Thalidomide Children's Trust
As a result of a Treasury Order laid on 15 July 2004, where a series of recurrentpayments is made from the Thalidomide Children’s Trust to a Thalidomide victim, thosepayments are exempt from tax in a similar way to periodical payments of damages forpersonal injury under a court order.
All such payments to the Thalidomide victim and any person receiving the payment on his orher behalf made on or after 5 August 2004 when the Order took effect areexempt from tax.
Income payments made before 5 August 2004 are taxable under the normaltrust rules.
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