HC Deb 24 February 1983 vol 37 c523W
31. Mrs. McElhone

asked the Chancellor of the Exchequer if, in formulating his Budget, he will assess the availability of resources for increasing the widow's tax allowance to the level of a married man's allowance in all circumstances.

Mr. Ridley

I have noted the hon. Member's suggestion, though widows already qualify in two sorts of circumstances for an allowance of the same level as the married man's allowance: that is, the widow's bereavement allowance, and the additional personal allowance where she has children.