Section 46: Widowed mother's allowance
Broadly, in order to be entitled to widowed mother’s allowance, a widow must be entitled to child benefit in respect of a child. 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.
At present, section 37 of the Contributions and Benefits Act 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. Section 46 removes this requirement.