Since 11 April 1988, there have been three principal benefits available to women who have been widowed. They are each based upon the National Insurance contributions record of the late husband rather than that of the widow herself. Even if the late husband failed to satisfy the contribution conditions, there may be an entitlement to benefit if his death was caused by an industrial accident or disease. The three benefits are:
	Widow’s Payment – a single, tax-free payment of £1,000;
	Widowed Mother’s Allowance (WMA) – a taxable benefit for widows with dependent children or who are expecting their late husband’s baby. It comprises a basic allowance for the widow herself, an allowance in respect of each additional child, and any Additional Pension (i.e. State Earnings Related Pension (SERPS)) her husband was entitled to. It ends when the youngest child ceases to be a dependant;
	Widow’s Pension – a taxable benefit for widows who are not entitled to WMA or whose WMA has ceased. It is made up of a basic pension and an Additional Pension (SERPS); the calculated amount of benefit varies, depending on the woman’s age when she was widowed or stopped receiving WMA.
Entitlement to both WMA and Widow’s Pension ends if the widow re-marries. In addition, neither of these benefits is payable for any periods during which she and a man live together as husband and wife. Similarly, a Widow’s Payment is not payable if, at the time of her husband’s death, she and another man are living together as husband and wife.
Commentary Background