Widowers fight for just tax deal

Men are rarely viewed as the victims of sex discrimination, but in the past six years almost 200,000 widowed men have been denied a tax relief - typically worth around £500 - which has been available to widows.

The government's position is so weak that it has settled one claim by a widower in order to avoid a hearing before the European Court of Human Rights, but the Revenue still flatly refuses to make payments to other men. This week the charity TaxAid launched a campaign for justice for all widowers.

The Widow's Bereavement Allowance (WBA) was introduced in 1980 to ease financial burdens facing women who lost their husbands, giving them a special tax relief in the year of widowhood and the following tax year.

While this was fair at a time when the tax system discriminated against wives, a relief given solely to women became indefensible following the introduction of independent taxation of married couples in 1990, and the rising importance of the European Convention on Human Rights, which outlaws sex discrimination.

In 1995 Christopher Crossland's wife died and he gave up his £50,000 a year job to care for his children. He claimed the WBA, but the taxman said it was not available to men. While many would have given up, Mr Crossland decided to fight his case right up to the European Court of Human Rights.

At that point, fearing another embarrassing defeat before the European Court, the government backed down and settled the case by paying him the £575 claimed plus his legal costs. It also abolished the WBA for women widowed after April 5 2000.

That Crossland settlement was reached in November 1999 and since then hundreds of claims have been made by men widowed in recent years seeking similar treatment. But every time the Revenue has refused to make any payment.

The Revenue says it has no legal authority to grant relief to men, as the law refers only to widows. When we suggested that, having settled with Mr Crossland, it was unfair to deny a payment to other widowers in the identical position, a spokesman claimed he was prohibited by the rules of confidentiality from discussing Mr Crossland's affairs.

Whatever the precise legal position, it is grossly unfair to settle with one person, just because he has the tenacity to fight his case, but then deny payment to others in an identical position. This is a clear breach of the promise, in the Revenue's Service Commitment, to treat all taxpayers fairly.

TaxAid believes the Revenue's case is weak and is encouraging all men widowed between April 6 1994 and April 5 2000 to write a short letter (see end) to their tax office to claim a payment.

TaxAid is also asking all accountants and tax advisers to claim on behalf of male clients who were widowed in that period.

The campaign is being supported by barrister Philip Baker of Gray's Inn Tax Chambers, who is taking a pro bono case to the European Court on behalf of another widower. There are also plans to fight a case in the UK courts after the Human Rights Act comes into force on October 2, and to have the matter raised in Parliament.

Widowers and accountants who make claims are asked to write to TaxAid to report that they have done so. The charity will keep a register of the number of claims made, to help to demonstrate the strength of public feeling on this issue.

TaxAid may be contacted through its website, www.taxaid.org.uk or by writing to TaxAid, Linburn House, 342 Kilburn High Road, London NW6 2QJ. David Brodie is director of TaxAid.

What you need to say

Dear Sir,

Following the settlement by the Revenue in the "Crossland case", I am writing to claim a widower's bereavement payment in respect of the death of my wife [give her name] on [give the date of her death].

Yours faithfully