Commentary on Sections Benefits for bereaved persons Section 50: Widowed mother’s allowance
256.Broadly, in order to be entitled to widowed mother’s allowance, a widow must be entitled to child benefit in respect of a child.(9) A widow is entitled to child benefit in respect of a child if:
	the child is living with her, or
	the child is not living with her but she makes contributions to the cost of providing for the child at a rate which is not less than the rate of child benefit payable in respect of the child.(10)
257.At present, section 37 of the Social Security Contributions and Benefits Act 1992 provides that, where a widow is entitled to child benefit in respect of a child who is not living with her, she is not entitled to widowed mother’s allowance unless she also makes additional contributions to the cost of providing for the child at a rate which is not less than the rate of guardian’s allowance.(11) Section 50 removes this requirement.