asked the Minister for Finance if he will consider increasing the tax free allowance for widowers who find themselves in financial difficulties due to increased expense after the death of a spouse.
Written Answers. - Widowers' Tax Free Allowance.
88.
The special position of widowers is already recognised by the tax treatment accorded to them in the year of bereavement and by the annual provision of a widowed personal allowance and of a special ceiling on mortgage interest relief. The annual allowances give greater tax relief than is available to a single person. Widowed persons with children would also be entitled to a widowed parent allowance which brings their total basic allowances up to the same level as those of married couples.
Any review of tax allowances would be a matter for consideration in the context of the budget.