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8 Information Records

• IBEC/CBI Joint Business Council In 1991, The Confederation of British Industry Northern Ireland joined with the Irish Business and Employers' Confederation to form the IBEC/CBI Joint Business Council.
• Incapacity Benefit / Employment and Support Allowance in NI Incapacity Benefit / Employment and Support Allowance is paid to eligible people who cannot work because of illness or disability
• Infrastructure in Ireland Ireland has access to an EU market of 537 million people. A highly efficient distribution network brings most of Europe within 24-48 hours by truck. An increasing number of companies are gaining additional advantage by centralising their pan-European distribution logistics in Ireland.
• Infrastructure in Northern Ireland Northern Ireland has good internal transport links, and is also well placed for trade with Europe and the USA.
• Inheritance tax in Ireland Inheritance Tax in Ireland is charged on taxable inheritances taken on or after 1 April, 1975. An inheritance is a gratuitous benefit taken on a death and a gift is a gratuitous benefit taken otherwise than on a death.
• Inheritance tax in Northern Ireland When a person dies Inheritance tax (IHT) becomes due on their estate. Some lifetime gifts are treated as chargeable transfers but most are ignored providing the donor survives for seven years after the gift.
• Integrated education in Northern Ireland Integrated Education brings together in one school, children, parents, teachers and governors from both Catholic and Protestant traditions.
• Invalidity Pension in Ireland Invalidity Pension in Ireland is a payment for people who are permanently incapable of work because of an illness or incapacity. To qualify, an individual must satisfy both medical and social insurance (PRSI) conditions.