NIM31018 - Special Cases: Widows: Widows who receive Industrial Death Benefit (IDB)

Regulation 127(8) of the Social Security Contributions Regulations 2001 (SI 2001 No. 1004)

Industrial Death Benefit (IDB) is only payable to widows who qualified under the conditions which applied up to 11 April 1988. IDB is payable long term either at the higher rate - which is the same as the standard rate Bereavement Allowance (BA) - or lower rate - which is less than the standard rate BA. The rules and procedures about reduced liability for ordinary widows also apply to IDB widows but only those who are getting the higher rate IDB pension or the lower rate IDB pension and a balance of BA (see NIM31000)