Written Question·Treasury·UIN 72684

Infected Blood Compensation Scheme: Inheritance Tax

Tabled: 29 August 2025
Answered: 5 September 2025

Question

Jess Brown-Fuller

Liberal DemocratChichester

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

Dan Tomlinson
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...

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