SE76201 - Social Security benefits: industrial death benefit

Section 19(1) 2 ICTA 1988

Industrial death benefit after 11 April 1998

IDB is not payable in respect of deaths occurring on or after 11 April 1988 but widows receiving IDB before 11 April 1988 continued to receive permanent IDB payable at the same rate as the Widowed Mother’s Allowance (see SE76177).

A widow could also get a separate IDB child allowance for each child dependent. This allowance is still paid to widows who were receiving benefit on 10 April 1988 and is not taxable (Section 617 (2)(aa) ICTA 1988).

An IDB widow's pension will cease if she re-marries.

The rates of pension payable for each year are on forms P242.

What IDB is payable in respect of deaths after 11 April 1988?

No IDB is payable for deaths which occurred on or after 11 April 1988. But a woman widowed as a result of an accident at work or a prescribed industrial disease may qualify for the National Insurance widow's benefits, that is, widow's payment and widowed mother's allowance or widow's pension ( SE76173).