HC Deb 30 March 1981 vol 2 c26W
Mr. Proctor

asked the Chancellor of the Exchequer what would be the cost to the Exchequer of exempting from tax the widow's allowance paid during the first six months of widowhood.

Mr. Peter Rees

[pursuant to his reply, 24 March 1981, c. 287]: The cost of exempting from income tax the widow's allowance including the earnings related supplement is not known precisely but could be of the order of £10 million in a full year at 1981–82 income levels.