§ Mr. Hall-Davis
asked the Chancellor of the Exchequer what would be the cost of allowing widows with dependent children to earn the same income free of tax as a married woman.513W
§ Mr. Robert Sheldon
The estimated cost of giving widows with dependent children an additional allowance equal to the wife's earned income allowance, i.e., £735 for 1976–77, would be about £10 million. However, a widow with dependent children is already entitled to the additional personal allowance as well as her lower personal allowance so that her allowances already amount to £1,085, plus the child tax allowances—for 1976–77 £300 for the child under 11.