4.  The applicant was born in 1946 and lives in Essex. 5.  His wife died on 27 February 2000 having no children. 6.  On around 4 April 2000 the applicant applied for benefits equivalent to those to which a widow, whose husband had died in similar circumstances to those of his wife, would have been entitled, namely a Widow’s Payment and a Widow’s Pension, payable under the Social Security and Benefits Act 1992 (“the 1992 Act”). He was informed on 25 April 2000 that the Benefits Agency was unable to accept his application as a valid claim because there was at that time no legislation providing an equivalent of the widows’ benefits concerned to widowers. He was told that he had no right of appeal since his claim had not been considered by a decision-maker. 7.  In or around September 2000 the applicant made a claim for Widow’s Bereavement Tax Allowance (“WBA”) to the Inland Revenue for the years 2000-2001. On 5 October 2000 he was informed that his claim could not be accepted because there was no basis in domestic law allowing widowers to claim this benefit. 8.  On 24 November 2000 the applicant re-applied for WBA and on 28 November 2000 the Inland Revenue replied confirming its decision and asking the applicant if he wished to appeal. 9.  On 30 November 2000 the applicant made a further claim for WBA which was rejected on 25 December 2000. 10.  On 3 January 2001 the applicant wrote to the Inland Revenue asking for his appeal claim to be left open pending a domestic decision on the matter. 11.  The applicant received incapacity benefit in the sum of GBP 240.80 per month.