5.  The applicant was born in 1954 and lives in Cambridgeshire. 6.  His wife died on 6 May 1997 leaving four children, the last born in 1987. 7.  On 25 June 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 Widowed Mother’s Allowance, payable under the Social Security and Benefits Act 1992 (“the 1992 Act”). He was informed on 29 June 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. 8.  On 1 October 2000 the applicant made a claim for Widow’s Bereavement Tax Allowance to the Inland Revenue for the years 1997‑1999. On 20 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. 9.  The applicant received child benefit in the sum of GBP 150.20 per month.