The main condition of widowed mother's allowance is that the
widow must be looking after a child. This must be either her own
child or the child of her husband. The child must be either under
16, or, if between 16 and 19, be receiving full-time education.
Normally the allowance will continue to be paid until the youngest child ceases to satisfy these conditions. But the allowance will stop being paid if the widow remarries or payment will be suspended if she begins living with a man as his wife.
The allowance will normally be replaced by the state pension if the widow retires after reaching the age of 60. If she ceases to be entitled to widowed mother's allowance before retirement age, she may be entitled to widow's pension.
Widowed mother's allowance is payable weekly. It can be made up of three parts:
Widowed mother's allowance becomes payable immediately on the
Widowed mother's allowance is taxable but any child dependency increase is not taxable.
Widowed parents allowance (see EIM74606) replaced widowed mother's allowance (WMA) from 9 April 2001, but WMA continues to be paid to claimants receiving that benefit before 9 April 2001.
If a widow who receives either a widowed mother's allowance or widow's pension is also a war widow, part or all of those benefits may be non-taxable (see EIM76103).