IPTM5090 - 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 recurrent payments is made from the Thalidomide Children's Trust to a Thalidomide victim, those payments are exempt from tax in a similar way to periodical payments of damages for personal injury under a court order.

All such payments to the Thalidomide victim and any person receiving the payment on his or her behalf made on or after 5 August 2004 when the Order took effect are exempt from tax.

Income payments made before 5 August 2004 are taxable under the normal trust rules.