Injury Pension
Deductions
A police injury pension is a guarantee with deductions taken off. Here is exactly what Schedule 3 deducts, from your police pension to industrial injuries benefit, reduced earnings allowance and ESA, how the weekly reduction works, what is not deducted, and what we could not confirm.
Independent information, not advice · Sources checked 1 October 2026 · England and Wales unless stated
Schedule 3 to the Police (Injury Benefit) Regulations 2006 deducts three-quarters of your police pension, then, week by week, any industrial injuries benefit or reduced earnings allowance for the same injury, legacy incapacity benefit or severe disablement allowance, and contributory ESA in limited circumstances. PIP, Universal Credit and the State Pension are not on the list. None of these deductions reduces the gratuity.
The injury award calculator works out the injury pension after the three-quarters pension deduction, for every band. It does not deduct the benefits on this page, so take any listed benefit you receive for the same injury off its figure, week by week.
Two kinds of deduction
The injury pension in Schedule 3 starts as a "minimum income guarantee": a percentage of average pensionable pay set by your band and service. The Court of Appeal in Evans (2018) described the structure: once the percentage is found, "the maximum amount of the injury pension is fixed at that level, but subject to the deductions specified in paragraphs 6 and 7". So:
| Deduction | What is taken off | How often | Where |
|---|---|---|---|
| Police pension | 75% of any ordinary or ill-health police pension, ignoring commutation, allocation and pension debits | Annual amount | Paragraph 6 |
| Listed state benefits | The full amount of certain benefits you are entitled to for the same week | Week by week | Paragraph 7 |
If the two together exceed the guarantee, nothing is paid as injury pension for that week (paragraph 8). Neither deduction touches the gratuity.
The three-quarters pension deduction
Paragraph 6(1) reduces the injury pension by three-quarters of the other police pension, where the duty injury happened during service as a regular officer. SI 2018/997 extended it to 2015 scheme pensions. Paragraph 6(2) says a pension reduced by commutation, by allocation to a dependant or by a pension debit on divorce is treated as if it had not been reduced. So taking a lump sum or sharing your pension on divorce does not increase your injury pension.
The effect is that your total from the two pensions is the guarantee plus a quarter of your police pension, while any injury pension is still payable. A larger police pension (for example an upper tier ill-health pension) means a smaller injury pension and, before tax, a total larger by a quarter of the extra pension. After tax the gain is smaller, because the police pension is taxable and the injury pension is tax-free (HMRC EIM75900): a higher-rate taxpayer keeps about 60p of each extra £1 of pension but loses 75p of tax-free injury pension, so can end up worse off. The worked examples show this for every band.
The benefits list in paragraph 7, as amended
legislation.gov.uk shows Schedule 3 as made, with the 2017 and 2018 amendments listed but not applied. We read the amending instruments and set out the list as amended:
| Benefit | Scope | How it is deducted |
|---|---|---|
| Industrial injuries benefit for the same injury (para 7(3)(a)) | Benefit under section 94 SSCBA 1992 in respect of the relevant injury, or the part of it relating to that injury. Section 94(2) lists disablement benefit, reduced earnings allowance, retirement allowance and industrial death benefit as industrial injuries benefits | Deducted in full, week by week, with related increases (unemployability supplement, hospital treatment increase while an in-patient for the injury) |
| Reduced earnings allowance (para 7(3)(b)) | Only for accidents before 1 October 1990 or diseases that started before then (SSCBA Sch 7 para 11; GOV.UK) | Deducted in full, or the part relating to the duty injury |
| Incapacity benefit or severe disablement allowance (para 7(3)(c)) | Legacy benefits, largely replaced by ESA | Deducted until the first day after retirement that is not (or is treated as not) a day of incapacity for work |
| Employment and support allowance (para 7(3)(d), added by SI 2017/21 from 10 February 2017) | ESA under sections 1(2)(a) or 1B of the Welfare Reform Act 2007 (the contributory or new style element) | Deducted until the first day after retirement on which you do not have, and are not treated as having, limited capability for work (wording added by SI 2018/262, effective from 10 February 2017) |
| Exception for ESA after incapacity benefit (para 7(3)(e), added by SI 2018/262) | Where the injury pension was reduced for incapacity benefit, that reduction ended, and you later claim ESA after incapacity benefit stopped | No ESA deduction in that case |
Two further rules: paragraph 7(4) says that if you received a one-off disablement gratuity from DWP for the injury, it is treated as if converted into a weekly disablement pension over the period it was assessed for; and paragraph 7(2) caps the deduction where "the provisions governing scales of additional benefits have changed" since you left (see the Evans case below).
Industrial Injuries Disablement Benefit (IIDB)
IIDB is the main industrial injuries benefit. Section 94 of the Social Security Contributions and Benefits Act 1992 makes it payable where "an employed earner suffers personal injury caused ... by accident arising out of and in the course of his employment", and the scheme also covers prescribed diseases. Key points from the Act and GOV.UK:
- Police officers. Section 2(1)(a) defines an employed earner as a person gainfully employed under a contract of service "or in an office (including elective office) with ... earnings". A constable holds an office with earnings. The Court of Appeal in Evans records that one of the two former officers in that case received IIDB for his duty injury. DWP decides each claim.
- Assessment. A DWP medical adviser assesses disablement on a scale of 1 to 100%, and normally you must be assessed at 14% or more (section 103; GOV.UK). That is a loss of faculty assessment, not the police earning capacity test, so the two percentages will rarely match.
- How much. GOV.UK's weekly rates for 2026/27 (checked 7 October 2026) run from £233.90 at 100% to £46.78 at 20%; the full table is below.
- Claiming. GOV.UK says claims are made on a paper form (BI100A for accidents, BI100PD for prescribed diseases), and decisions can be challenged by mandatory reconsideration.
- Effect on the injury pension. If IIDB is paid for the same injury, the full weekly amount comes off the injury pension. If it relates partly to another accident, only the part relating to the duty injury is deducted (paragraph 7(3)(a)).
| Assessed disablement | Weekly amount |
|---|---|
| 100% | £233.90 |
| 90% | £210.51 |
| 80% | £187.12 |
| 70% | £163.73 |
| 60% | £140.34 |
| 50% | £116.95 |
| 40% | £93.56 |
| 30% | £70.17 |
| 20% | £46.78 |
We cannot advise whether to claim. Points to weigh, with a welfare rights adviser: the deduction is pound for pound, so where your injury pension is larger than the IIDB the total may not change; where the injury pension is small or nil, IIDB may still add to your income; GOV.UK says IIDB affects means-tested benefits such as Universal Credit and Pension Credit; and in Evans the court noted that incapacity benefit was taxable while the injury pension was exempt. Check the tax treatment of each payment with HMRC.
Reduced earnings allowance
Reduced earnings allowance (REA) is paid to people who cannot follow their regular occupation, or equivalent work, because of a work accident or disease. Schedule 7 paragraph 11 to the 1992 Act and GOV.UK say it is not available for accidents on or after 1 October 1990 (or diseases starting after then), so in practice it only affects officers injured before that date. GOV.UK says it is replaced by Retirement Allowance at State Pension age if you are not in regular employment.
Paragraph 7(3)(b) deducts REA paid for the duty injury, and 7(3)(a)(ii) covers REA paid as an increase to a disablement pension. Retirement Allowance is listed in section 94(2) as an industrial injuries benefit; we could not confirm how authorities treat it under paragraph 7.
ESA and the legacy incapacity benefits
The ESA rule has changed twice and is narrower than many people think:
- Before 10 February 2017 the list covered incapacity benefit and severe disablement allowance, deducted until the first day after retirement that was not a day of incapacity for work. ESA was not listed.
- SI 2017/21 (in force 10 February 2017) added "any employment and support allowance under sections 1(2)(a) or 1B of the Welfare Reform Act 2007". Its explanatory note said the injury pension "must be reduced by the amount of employment and support allowance".
- SI 2018/262, with effect back to 10 February 2017, limited that: ESA is deducted only "until the first day after his retirement which is not a day on which he has, or is treated as having, limited capability for work", and not at all where an incapacity benefit deduction ended and ESA was claimed afterwards. Its explanatory note says the injury pension is not reduced "in respect of second or subsequent post retirement entitlements" to ESA.
So contributory or new style ESA paid continuously from retirement is deducted, while a fresh ESA claim after a gap is not. Income-related ESA is not mentioned. If you are unsure which applies, ask the pension administrator to explain in writing which benefits it is deducting and under which sub-paragraph.
Quick check: is this payment deducted from my injury pension?
| Payment you receive | Deducted? | Condition |
|---|---|---|
| IIDB disablement pension for the duty injury | Yes | In full, week by week, at current rates (Evans). Only the part for the duty injury if it covers other accidents |
| IIDB for a different accident or disease | No | Paragraph 7(3)(a) is limited to the relevant injury |
| Reduced earnings allowance for the duty injury | Yes | Only exists for accidents before 1 October 1990 |
| Incapacity benefit or severe disablement allowance | Yes, for a period | Until the first day after retirement that is not a day of incapacity for work |
| Contributory or new style ESA, continuous from retirement | Yes, for a period | Until the first day after retirement without (actual or treated) limited capability for work |
| A later, separate ESA claim | No | SI 2018/262: second or subsequent post-retirement entitlements are not deducted |
| ESA claimed after incapacity benefit stopped, where IB had been deducted | No | Paragraph 7(3)(e) |
| Income-related ESA, Universal Credit, PIP, State Pension | No | Not listed in paragraph 7 |
| Your police pension | Three-quarters | Paragraph 6; commutation, allocation and pension debits ignored |
If a payment is not covered by paragraph 6 or the paragraph 7 list set out in full above, Schedule 3 does not deduct it from the injury pension. If your administrator is deducting something else, ask it in writing which provision it relies on.
How the weekly deduction is calculated
Paragraph 7(1) works week by week: the injury pension "in respect of any week" is reduced by the benefit you are entitled to "in respect of the same week". Regulation 5(1) converts annual amounts to weekly ones on the basis of 52 1/6 weeks a year.
£44,544 average pensionable pay (held at today's figure for illustration), 20 years' service all in the 1987 scheme (for example someone who joined in 2001 and was retired in 2021), a 1987 scheme ill-health pension of £20,045 a year (27/60 of pay under Schedule B Part III), band 3 (major disablement, more than 50% up to 75% loss of earning capacity). The guarantee is 75% = £33,408; less three-quarters of the pension (£15,034) leaves an injury pension of £18,374 a year, about £352.22 a week. Suppose DWP also pays IIDB for the same injury, assessed at 40%: £93.56 a week at the 2026/27 rate.
- Weekly injury pension: £352.22 − £93.56 = £258.66.
- Over a year: about £13,494 instead of £18,374. Before tax, total income from the injury pension and IIDB is the same as without IIDB; the IIDB replaces part of the injury pension.
- Paragraph 8: if the same officer were in band 1 (slight disablement), the injury pension after the pension deduction would be £5,011 a year, about £96.06 a week. IIDB assessed at 50% (£116.95 a week) would exceed it, so nothing would be paid as injury pension that week. The police pension, the IIDB and the gratuity would still be paid.
The DWP and police percentages are different tests (loss of faculty against loss of earning capacity), so the pairings above are for arithmetic only. If your service was in the 2015 scheme, or split between schemes, your pension figure, and so the deduction, will differ; use the administrator's figures.
Uprating. In Evans and Ashcroft v Chief Constable of South Wales Police [2018] EWCA Civ 2107, two former officers argued that deductions should be frozen at the benefit rates when they retired. The Court of Appeal rejected that: the full weekly amount is deducted at the rates in force each year, because both the injury pension and the benefits are uprated annually by linked mechanisms. The paragraph 7(2) cap applies only when the statutory framework governing benefit scales changes. It was agreed to have applied once, to the special 2010/11 uprating, and the deductions from then on had to be recalculated. The judgment also records that underpayment claims were limited to six years before proceedings were issued.
What is not deducted
Schedule 3 only deducts what it lists. These are not on the list:
| Payment | Position |
|---|---|
| State Pension | Not listed in paragraph 7. Regulation 37 reviews and age are a separate matter (see the reviews guide). |
| Personal Independence Payment (PIP) | Not listed in paragraph 7. |
| Universal Credit | Not listed in paragraph 7. The effect runs the other way: DWP guidance treats a police injury pension as occupational pension income, so it can reduce Universal Credit (see our DWP benefits guide). |
| Income-related ESA | Paragraph 7(3)(d) refers only to ESA under sections 1(2)(a) and 1B of the Welfare Reform Act 2007, the contributory or new style element. |
| Criminal injuries compensation and civil damages | Not deducted from the injury pension under Schedule 3. Regulation 23 does let the authority take damages or compensation into account against the separate regulation 12 total disablement gratuity. CICA has its own rules and reduces its award for damages for the same injury. |
| Your own insurance or a Federation branch scheme | Not listed in Schedule 3. The policy wording decides whether the insurer reduces its payment. |
Not being deducted is only half the picture: how PIP, ESA and Universal Credit treat the injury pension is covered in police injury pension and DWP benefits (PIP, ESA, Universal Credit). Our compensation routes guide compares the injury award with CICA and civil claims.
While you are still serving: a different rule
Schedule 3 applies to the injury pension, which is only paid after you leave. While you are serving and on sick leave, regulation 31 of the Police Regulations 2003 reduces full sick pay by certain social security benefits and statutory sick pay you are entitled to. That is a separate rule; see long-term sickness and the sick pay calculator.
Tax
HMRC's Employment Income Manual (EIM75900) says payments from injury benefit schemes such as the police scheme "can be paid tax-free", and that where the tax-free payment is reduced by a pension from a registered pension scheme, the registered scheme pension is taxable and only the reduced compensation payment is tax-free. That fits the Schedule 3 structure: your police pension is taxable; the injury pension left after deductions may be tax-free. The manual does not settle any individual case. Benefits have their own tax rules; check with HMRC. More detail: is a police injury pension tax-free?
Checklist
- Your injury award letter and the latest statement showing guarantee, deductions and injury pension.
- DWP award letters for IIDB, REA, incapacity benefit or ESA, with start and end dates.
- Letters telling the authority each time a benefit started, changed or stopped.
- Which benefits are you deducting, under which part of paragraph 7, and from what date?
- Is the benefit for the same injury as my award? If it covers more than one accident, how did you find the part relating to the duty injury?
- Are you deducting ESA for a fresh claim after a gap, which SI 2018/262 excludes?
- Was the deduction adjusted for the 2010/11 change identified in Evans, if it applied to me?
- What pension figure are you deducting three-quarters of, before commutation?
What people get wrong
- "All my benefits come off." Only those listed in paragraph 7. PIP, Universal Credit and the State Pension are not listed.
- "The gratuity is reduced too." Not by these deductions: paragraphs 6 and 7 reduce only the injury pension. (Separately, regulation 38 lets the authority cut any part of an injury award by up to half if you brought about or substantially contributed to the disablement by your own default.)
- "ESA is always deducted." Only contributory or new style ESA, and only until the first day after retirement without limited capability for work. A later fresh claim is not deducted.
- "Deductions are frozen at my retirement rates." Rejected by the Court of Appeal in Evans.
- "A benefit deduction means my band has changed." Deductions do not change your band. Only a regulation 37 review does.
- "Police officers cannot get IIDB." The Act's definition of employed earner covers office holders with earnings, and the Court of Appeal records a former officer receiving it.
What we could not verify
- Universal Credit and other means-tested benefits. This page covers deductions from the injury pension only. How DWP counts the injury pension for Universal Credit and Pension Credit is in our DWP benefits guide; for your own award, ask DWP or a welfare rights adviser.
- PIP and Disability Living Allowance. Not on the paragraph 7 list; we found nothing else in the regulations that deducts them, but we did not check every force's practice.
- IIDB for psychological injuries. IIDB covers accidents and prescribed diseases. Whether a particular psychological injury qualifies is for DWP; we did not verify how DWP treats PTSD from a single incident or from cumulative exposure.
- Retirement Allowance. Listed as an industrial injuries benefit in section 94(2); we could not confirm how authorities apply paragraph 7 to it.
- A consolidated official text. legislation.gov.uk has not applied the 2017 and 2018 amendments to Schedule 3. We read the amending instruments.
- Benefit rates after April 2027. The IIDB rates on this page are the GOV.UK 2026/27 rates checked on 7 October 2026. They change each April; check GOV.UK for the current figures. Schedule 3 percentages were checked on 30 September 2026.
- How the McCloud remedy affects the three-quarters deduction. Where a remedy choice changes which scheme your pension comes from, the pension figure deducted may change. That needs case-specific figures from the administrator; we have not modelled it.
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Frequently Asked Questions
What is deducted from a police injury pension?
Two things. Three-quarters of your ordinary or ill-health police pension (Schedule 3 paragraph 6), and, week by week, certain state benefits you receive for the same week: industrial injuries benefit for the duty injury, reduced earnings allowance, legacy incapacity benefit or severe disablement allowance, and contributory ESA in the circumstances set out in paragraph 7.
Is Industrial Injuries Disablement Benefit deducted from a police injury pension?
Yes, if it is paid in respect of the same injury. Paragraph 7(3)(a) lists any industrial injuries benefit under section 94 of the Social Security Contributions and Benefits Act 1992 in respect of the relevant injury, and the Court of Appeal in Evans (2018) held the full weekly amount is deducted at the rates in force each year.
Can a police officer claim Industrial Injuries Disablement Benefit?
IIDB is for employed earners injured by an accident at work or a prescribed disease. Section 2 of the 1992 Act defines an employed earner to include a person gainfully employed in an office with earnings, which describes a constable, and the Court of Appeal in Evans records a former officer receiving IIDB for a duty injury. DWP decides each claim.
Is ESA deducted from a police injury pension?
Contributory or new style ESA can be. Since SI 2017/21 and SI 2018/262 (both effective 10 February 2017), ESA is deducted until the first day after retirement on which you do not have, and are not treated as having, limited capability for work. It is not deducted for a later, separate entitlement, or where ESA followed incapacity benefit in the way paragraph 7(3)(e) describes.
Is PIP or Universal Credit deducted from a police injury pension?
Neither is listed in paragraph 7 of Schedule 3, so neither reduces the injury pension under that paragraph. The effect on Universal Credit runs the other way: DWP guidance (Advice for Decision Making H5010 and H5012) treats police disablement pensions as occupational pension income, so an injury pension can reduce Universal Credit. Our DWP benefits guide explains how; for your own award, ask DWP or a welfare rights adviser.
Is the State Pension deducted from a police injury pension?
No. The State Pension is not on the list in paragraph 7. Age alone is not a reason to cut the injury pension either: in Crudace [2012] EWHC 112 (Admin) and Simpson [2012] EWHC 808 (Admin) the High Court declared unlawful Home Office guidance that let pensioners be placed in the lowest band at 65 unless there was a cogent reason not to.
What is reduced earnings allowance and does it apply to me?
A DWP benefit for people who cannot earn as much as before because of a work accident or disease. GOV.UK says it is only available for accidents that happened, or diseases that started, before 1 October 1990, so it affects only officers injured before then. If paid for the duty injury, it is deducted.
Does taking my pension lump sum increase my injury pension?
No. Paragraph 6(2) treats a pension reduced by commutation, allocation or a pension debit as if it had not been reduced, so three-quarters of the unreduced pension is deducted.
What happens if the deductions are bigger than the injury pension?
No injury pension is paid for that week (Schedule 3 paragraph 8). The gratuity is unaffected, and the award still exists for reviews.
Are deductions frozen at the rate when I retired?
No. In Evans (2018) the Court of Appeal held the full weekly amount of the benefit is deducted at its current rate. The paragraph 7(2) cap only applies where the provisions governing benefit scales change; the court accepted that happened once, for the 2010/11 uprating.
Are CICA awards or civil damages deducted from a police injury pension?
Schedule 3 lists no deduction for criminal injuries compensation or civil damages. The other schemes have their own rules: CICA reduces its award where you receive damages for the same injury.
Do I have to tell the force about my benefits?
The deductions depend on benefits you are entitled to, so the authority will need to know. Tell it, in writing, when a listed benefit starts, changes or stops, and keep copies of DWP award letters. Ask how your pension administrator wants to be told.
Sources and how we checked them
Every factual claim on this page was written from the sources below, read on 1 October 2026. Rules and figures change, so check the source for the date you are reading this. Where we could not confirm something from an official or independent source, the page says so rather than guessing. Spotted something out of date? See our corrections policy.
- Police (Injury Benefit) Regulations 2006, Schedule 3 (legislation.gov.uk, as made) — paragraph 6 (three-quarters of police pension; commutation disregarded), 7 (benefits list, weekly reduction, 7(2) cap, 7(4) gratuity converted to annuity), 8 (nil payment); regulation 5 (52 1/6 weeks) (accessed 1 October 2026)
- Employment and Support Allowance (Consequential Amendment) (Police Injury Benefit) Regulations 2017 (SI 2017/21) — adds ESA under ss 1(2)(a) or 1B Welfare Reform Act 2007 to paragraph 7(3), from 10 February 2017 (accessed 1 October 2026)
- Police Injury Benefit (Amendment) (England and Wales) Regulations 2018 (SI 2018/262) — limits the ESA deduction to the first entitlement after retirement and adds paragraph 7(3)(e); effective from 10 February 2017 (accessed 1 October 2026)
- SI 2018/997, regulation 22 — extends paragraph 6 to 2015 scheme pensions, including commutation under regulation 124 of the 2015 regulations (accessed 1 October 2026)
- Social Security Contributions and Benefits Act 1992, sections 2 and 94 (revised, legislation.gov.uk) — employed earner includes an office with earnings (s2); industrial injuries benefit and its four parts (s94) (accessed 1 October 2026)
- Social Security Contributions and Benefits Act 1992, section 103 and Schedule 7 Parts I and IV — disablement pension threshold of 14%; reduced earnings allowance not for accidents on or after 1 October 1990; unemployability supplement only for pre-6 April 1987 recipients (accessed 1 October 2026)
- Evans and Ashcroft v Chief Constable of South Wales Police [2018] EWCA Civ 2107 (National Archives) — full weekly benefit deducted at current rates; paragraph 7(2) triggered only by the 2010/11 change; claims limited to six years (accessed 1 October 2026)
- GOV.UK: Industrial Injuries Disablement Benefit — eligibility (employed, accident or prescribed disease), 14% threshold, effect on other benefits, how to claim (accessed 1 October 2026)
- GOV.UK: Industrial Injuries Disablement Benefit, what you'll get — weekly rates from 100% (£233.90) to 20% (£46.78); 14% normal threshold. Checked 7 October 2026 (accessed 1 October 2026)
- R (Crudace) v Northumbria Police Authority [2012] EWHC 112 (Admin) (National Archives) — Home Office guidance on placing pensioners in the lowest band at 65 'in the absence of cogent reason' declared unlawful; regulation 37 needs a substantial alteration (accessed 1 October 2026)
- R (Simpson) v Police Medical Appeal Board [2012] EWHC 808 (Admin) (National Archives) — the same guidance, and paragraph 20 of the medical appeal guidance, declared unlawful; no assumption of nil earning capacity at 65 (accessed 1 October 2026)
- GOV.UK: Reduced Earnings Allowance — only for accidents or diseases before 1 October 1990; replaced by Retirement Allowance at State Pension age if not in regular employment (accessed 1 October 2026)
- HMRC Employment Income Manual EIM75900 (injury benefit schemes, including police and firefighters) — injury benefit 'can be paid tax-free'; where reduced by a registered scheme pension, that pension is taxable (accessed 1 October 2026)
- Police Regulations 2003, regulation 31 (deductions of social security benefits and SSP) — while serving, full sick pay is reduced by certain benefits and SSP (a different rule from Schedule 3) (accessed 1 October 2026)
- GOV.UK: Criminal injuries compensation, a guide — CICA's own reductions for other compensation (accessed 1 October 2026)
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Disclaimer
PolicePay.co.uk is an independent reference site. This page is general information, not legal, medical or financial advice, and the outcome of any injury award or ill-health retirement decision turns on the medical evidence and the facts of the individual case. Decisions are made by the police pension authority, selected medical practitioners and appeal boards, and the regulations are amended from time to time. Speak to your Police Federation representative or a solicitor about your own case, and your pension administrator about your figures. If you are struggling, speak to your GP or one of the services listed on our support directory; if you or someone else is in immediate danger, call 999. Details apply to England and Wales unless stated. Details are as checked on 1 October 2026.