5.  The applicant was born in 1948 and lives in Leeds. 6.  His wife died on 19 March 1997. The couple had two children, born in 1981 and 1984 respectively. 7.  In May 2000 the applicant enquired about widow’s benefits. On 17 May 2000 the Benefits Agency informed him that 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. 8.  On 19 May 2000 the applicant asked for the matter to be considered by a decision-maker. 9.  On 20 May 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, a Widowed Mother’s Allowance and thereafter a Widow’s Pension, payable under the Social Security and Benefits Act 1992 (“the 1992 Act”). On 26 May 2000 the benefits agency refused the applicant’s claim because he was not a woman, but informed him that he was entitled to appeal. 10.  On 11 June 2000 the applicant appealed. On 15 June 2000 the decision maker reconsidered the decision and upheld the previous decision. The applicant appealed this decision. On 27 September 2000 the Social Security Appeals Service dismissed the applicant’s appeal. 11.  On 6 October 2000 the applicant made a claim for Widow’s Bereavement Tax Allowance (“WBA”) to the Inland Revenue for the years 1996-1998. On 25 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. 12.  The applicant received child benefit in the sum of GBP 70.20 per month.