asked the Chancellor of the Exchequer what would be the cost to the Exchequer of making the widow's short-term benefit paid for the first six months of widowhood tax free.

The information on which to base a precise estimate is not available, but the cost in 1976–77 would be about £10 million.

asked the Chancellor of the Exchequer what would be the annual cost of exempting from tax the short-term social security benefits received by widows and widowed mothers during the first six months of widowhood.

, pursuant to his reply [Official Report, 17th March 1977; Vol. 928, c. 269], gave the following information: The information on which to base a precise estimate is not available, but the cost in 1976–77 would be about £10 million.