How is the State Widow's Contributory Pension treated for tax purposes?

The State Widow's Contributory Pension is received gross, meaning that the pension is paid without any deductions for tax at the time of payment. However, it is classified as taxable income, which means that while the recipient receives the full amount, it is subject to income tax. At the end of the tax year, the recipient must declare this income on their tax return, and if their total income exceeds the personal allowance threshold, they will be liable to pay income tax on the pension.

This understanding aligns with the treatment of various pensions and welfare payments in the tax system, where individuals are required to account for their income and pay taxes accordingly based on their overall financial situation.