EIM76171 - Social security benefits: bereavement support payment

Section 36A Social Security Contributions and Benefits Act 1992

Bereavement Payment

Bereavement Payment (BPT) replaced widow’s payment for deaths from 9 April 2001 to 5 April 2017.

BPT is a tax-free lump sum (£2,000 in 2001/02) payable to a claimant immediately following the death of a spouse or civil partner, if two conditions are met:

• the late husband, wife or civil partner met the National Insurance contributions conditions, or his or her death was caused by the job and
• either the claimant or their deceased spouse or civil partner was not entitled to state retirement pension at the date of death, or the claimant was under state pension age when their husband, wife or civil partner died.

Depending on circumstances a claimant in receipt of BPT may also be entitled to widowed parent’s allowance (see EIM76172) or bereavement allowance (see EIM76173).

Bereavement Support Payment

Bereavement Support Payment has replaced Bereavement Allowance, Bereavement Payment, and Widowed Parent’s Allowance with effect from 6 April 2017.

BSP consists of a first payment of £2,500 or £3,500 and then up to 18 monthly payments of £100 or £350.

Claimants are entitled to the higher rate of BSP if they claim (or are entitled to) Child Benefit or if they were pregnant when their husband, wife or civil partner died. Otherwise, they are entitled to the lower rate of BSP.

Neither the first payment of BSP nor the monthly payments are taxable.