Vol. 492 No. 1
108 Mr. Howlin asked the Minister for Finance whether there is an entitlement to the full widow's tax free allowance of £5,800 in respect of the financial year 6 April 1997 to 5 April 1998 where the death of the spouse occurred on 2 April 1998; and if he will make a statement on the matter. [13614/98]
The short answer to the first part of the Deputy's question is yes. A person whose spouse dies is entitled to an increased widowed person's tax free allowance, equivalent to the allowance for a married couple, in the year of assessment in which the spouse dies. In tax law a year of assess begins on 6 April. If the death of a spouse occurred on 2 April 1998, the relevant year of assessment in which the surviving spouse is entitled to the increased widow's tax free allowance is the 1997-98 tax year, i.e. the year beginning 6 April 1997.
