HC Deb 29 November 1982 vol 33 c73W
Mr. Iain Mills

asked the Chancellor of the Exchequer what is the current tax allowance for widows; and how many receive the allowance.

Mr. Ridley

There are several tax allowances to which widows are entitled depending upon their circumstances.

The levels for 1982–83 are set out as follows with the estimated numbers of recipients given in brackets. (a) the single allowance (for widows under 65) £1,565 (325,000) (b) the single age allowance (for widows 65 or over) (this is subject to an income limit) £2,070 (500,000)

In addition widows are eligible for: (c) the additional personal allowance if they have a dependent child (or children). (This is equal to the difference between the single and married allowances) £880 (50,000) (d) the widows' bereavement allowance in the tax year of bereavement from the death of the husband to the end of the tax year. (This is also equal to the difference between the single and married allowances) £880 (40,000)