On 7th November 2000, the Government announced that on a claim
made to the War Pensions Agency, it is to make an ex-gratia payment
of £10,000 to all surviving members of British Groups held
prisoner by the Japanese during the Second World War. Where a
member did not survive to 7 November, the surviving spouse will be
entitled to claim. If the member survived to 7 November, but died
before making a claim, either the estate or the surviving spouse
may make the claim.
Claimants will be entitled to a single sum of £10,000
unless exceptionally they qualify for more than one payment by
being both an ex-prisoner of war themselves and the surviving
spouse of a deceased ex-prisoner of war.
Normally, the payment, or the value of the right to make the
claim, would form part of the deceased’s chargeable estate.
By Extra Statutory Concession F20 (ESCF20) where the payment has
been made, or the personal representatives include a value for the
right to make a claim, the payment/value for the right is to be
left out account for IHT purposes.
The ESC applies to all deaths after 7 November, whether or
not the money can actually be traced in the deceased’s assets
and irrespective of when the money is received. If the payment is
made, the estate is entitled to the deduction.
The instruction at
IHTM04423 tells you how to apply the
relief.
