[2025] UKUT 186 (AAC)

By a decision of the Secretary of State dated 4 November 2013, the claimant had been entitled to WPA from 6 November 2013, having sadly been widowed on 28 October 2012.

WPA is a benefit provided for under section 39A of the Social Security Contributions and Benefits Act 1992 (“the SSCBA”). The key relevant condition of entitlement to WPA for the purposes of this appeal is, per section 39A(2)(a) of the SSCBA and the part of the subsection which I have underlined for emphasis, that:

“Widowed parent’s allowance.

39A….

(2)The surviving spouse, civil partner or cohabiting partner shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased spouse, civil partner or cohabiting partner satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and—

(a)

the surviving spouse, civil partner or cohabiting partner is entitled to child benefit in respect of a child or qualifying young person falling within subsection (3) below.”

Thus, to be entitled to WPA the claimant had also to be entitled to child benefit.

On 12 January 2022 the claimant contacted the Department for Work and Pensions (“the DWP”) to query why he was no longer receiving child benefit. Child benefit is, however, administered by HMRC. On being contacted by the DWP following the claimant’s query, HMRC told the DWP that the claimant’s award of child benefit had ceased from 29 July 2019. This information led the DWP to issue two decisions dated 12 January 2022.

However, prior to these decisions being made, the claimant had reclaimed child benefit and he was (re)awarded child benefit on that claim, by HMRC, from 25 October 2021. The DWP accepted that the claimant had also reclaimed WPA, and on that claim it (re)awarded him WPA with effect from 25 October 2021 (i.e., from when his award of child benefit recommenced). This led the Secretary of State on 7 February 2022 or revise her decisions of 12 January 2022, but only to the extent of reducing the period of the WPA overpayment to a period from 29 July 2019 to a new end date of 24 October 2021. Those decisions were set out by the Secretary of State in her appeal response to the FTT as follows:

It was these decision which were under appeal to the FTT. The claimant’s grounds of appeal were as follows:

“I have been in receipt of Widowed Parents Allowance since 2012. I was unfairly asked to repay £13546.45 for the periods 29 July 2019 to 24 October 2021 because my Child Benefit was unfairly cut during those periods. My daughter was entitled to Child Benefit during those dates and I am still having an ongoing case with Child Benefit due to this. They have not even followed the correct process when dealing with me as confirmed by the Tribunal so my case with Child Benefit is ongoing. I asked that my account is frozen again with the Widowed Parents Allowance until I resolve my situation with the Child Benefit office but they have contacted my employer to recover sums. This is unacceptable as my daughter is entitled to Child Benefit and I am entitled to receive Widows Pension during those periods. I want to clearly explain the benefit itself. Widowed Parents Allowance is a benefit for people whose spouse or civil partner died before 2017. (My wife sadly passed away in October 2012 therefore I am eligible for this benefit). The eligibility criteria is as below: You can get Widowed Parent's allowance if: You are a widow, widower, or surviving Partner; and Your spouse or civil partner died before 6 April 2017; and Your late spouse or civil partner either:-Satisfied the national insurance(NI) contribution conditions; or-was an employed earner and died as a result of industrial injury or disease. You are under the pension age; and "You are entitled to child benefit for at least one-eligible child' An eligible child[.]

"A 'child' means both a 'child' and a 'qualifying young person'. A child counts as an eligible child 'if: S/he is your and your late-spouse's/civil partner's child; or, you were residing with your late spouse or civil partner immediately before she died and you were entitled to child benefit for the child at the time i.e., even if the child is not your late spouse's/civil partner's child, or Immediately before she/he-died, your late spouse-or-civil partner was entitled to child benefit for the child ie, even if the child is not your child. I fit the criteria above, as my wife passed away in 2012, she satisfied the NI contribution conditions, I was under the pension age, and I am entitled to child benefit as we are both her biological parents, we were both living together and before my wife died she was entitled to child benefit. So why is this amount being asked back from me? This has put me in great stress as a single father who needs this benefit to look after my youngest daughter as a widower. The DWP have waited 2 years to tell me I am not entitled (when in fact I am) to then claim that I owe them over £13,000 worth of money and try recover this from me. This is unacceptable and stressful for me as a father who is trying my best to look after my daughter after my wife passed away. I have continuously updated the DWP with the situation with child benefit and they should be more understanding of the stress I am under[.] If I was not entitled to child benefit they would have not re-opened my account. I was entitled to child benefit, but they are refusing to reinstate me back more than 3 months. They told me to appeal and I am still in the process of appealing with them. Regardless of my situation with child benefit, I am entitled to Widowed Parents Allowance as I fit the criteria explained above.”