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Tax Allowances: Widowed People

Volume 457: debated on Thursday 8 March 2007

To ask the Chancellor of the Exchequer how much tax revenue was collected from persons to whom the widowed persons tax allowance was applicable in the latest period for which figures are available. (125959)

Widow’s bereavement allowance was the only income tax allowance available for widows and was available for deaths occurring before 6 April 2000. It was available in the year of the husband’s death and the following year.

Around 150,000 widows were eligible for widow’s bereavement allowance in 1999-2000 of which 100,000 benefited from a reduction in their income tax liability, the remainder paid no income tax. This represented a reduction of around £20 million of income tax, resulting in total income tax liability of £175 million for widows in receipt of widow’s bereavement allowance.

These estimates are based on the Survey of Personal Incomes for 1999-2000 which was the final year widow’s bereavement allowance was available in full.