Infected Blood Compensation Scheme: Inheritance Tax
Commons · Question 72684 · Tabled 29 Aug 2025 · Treasury · Official record
Answered 5 Sep 2025
Question
Asked by Jess Brown-Fuller
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of exempting infected blood scandal compensation payments from Inheritance Tax when such payments are transferred to the next of kin of deceased victims.
Answer
Answered by Dan Tomlinson, 5 Sep 2025
Infected Blood compensation payments are relieved from inheritance tax under Schedule 15 of the Finance Act 2020. This is applied to the estate of the recipient of the compensation payment. Where these payments are subsequently inherited, they become part...