EIM76200 - Social security benefits: industrial death benefit: summary

Part 9 Chapter 5 ITEPA 2003

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 as pension income (see EIM75700).

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 EIM75700.