Widowed Mothers Mr. Maxwell-Hyslop asked the Chancellor of the Exchequer why, under the scheme which has replaced family allowances, widowed mothers who are employed are currently charged income tax on £1 per week which they do not receive, being deducted from their widow's pension; and whether he will take immediate action to stop this deduction. Mr. Robert Sheldon I will let the hon. Member have a reply as soon as possible. Mr. Patrick Jenkin asked the Chancellor of the Exchequer (1) if he is satisfied that tax offices are aware that, for 1977–78, £52 of the taxable dependency allowance for each child of a widow will be exempted from tax, to take account of the fact that widows with dependent children are not at present subject to clawback on any family allowance received.(2) what steps he is taking to correct the coding notices of widows where tax offices have failed to take account of the fact that widows with dependent children are not at present subject to clawback on any family allowances received;(3) what notification the Inland Revenue has sent to tax offices that widows will have £1 deducted from the taxable dependency allowance for the first child when child benefit is introduced in April. Mr. Robert Sheldon I will let the right hon. Member have a reply as soon as possible.