Under the Army Pensions Act, 1971, the widow of a military service pensioner qualifies for an allowance of half her deceased husband's pension, subject to a prescribed minimum allowance (currently £547 a year). Under the Army Pensions Act, 1980, a common flat rate allowance (currently £493 a year) is payable to the widow of a special allowance holder. This allowance was extended to the widows of other veterans of the War of Independence in 1982, but subject to their satisfying a means test. The number of recipients of these allowances is currently 5,885.
Whilst their levels may appear low, I should explain that these allowances are additional to normal social welfare entitlements and are fully exempt from income tax. Additionally, my Department provides assistance to the widows of veterans of the War of Independence through various schemes of concessions such as those for free travel, free electricity allowance and free telephone rental allowance.