SE76200 - Social Security benefits: industrial death benefit

Section 19(2) ICTA 1988

Industrial death benefit - summary

Industrial 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 under Schedule E.

The abolition of IDB in April 1988

IDB is not payable in respect of deaths occurring on or after 11 April 1988. As regards

• which benefits continued to be paid after 11 April 1988, and
• what benefits are due in respect of deaths on or after 11 April 1988, see SE76201.