Regulation 63 The IBSS amount: IBSS-registered affected personsI1

Subject to F1paragraphs (2A) and (3), the IBSS amount for an IBSS-registered affected person (“A”) is an annual amount for the Part 5 period (other than the IBSS transfer year) of 75% of the relevant IBSS category amount (but see regulation 60(7) which makes provision for uprating).

“The relevant IBSS category amount”, in relation to A, is the amount specified in column 3 of the table in regulation 62 corresponding to the payment category described in column 1 of that table which applied to A’s deceased partner (“I”) on 31st March 2025, or, if I was not an IBSS-registered infected person on 31st March 2025, would have applied to I on that date by virtue of I being an IBSS-registered infected person.

Subject to paragraph (3), where, at the beginning of a year during the Part 5 period other than the IBSS transfer year, A is in a recent bereavement period, the IBSS amount is the sum of—

Where A—

the annual amount determined in accordance with paragraph (1) F3or (2A) may not be less than £18,000 for any year of the Part 5 period.