Resolution CM/ResDH(2009)152 [1]

Execution of the judgments of the European Court of Human Rights in

14 cases concerning discrimination between widows and widowers on grounds of gender regarding social security benefits and/or an income tax allowance

against United Kingdom

(see details in appendix)

The Committee of Ministers, under the terms of Article 46, paragraph 2, of the Convention for the Protection of Human Rights and Fundamental Freedoms, which provides that the Committee supervises the execution of final judgments of the European Court of Human Rights (hereinafter “the Convention” and “the Court”);

Having regard to the judgments transmitted by the Court to the Committee once they had become final;

Recalling that the violations of the Convention found by the Court in these cases concern discrimination on grounds of gender between widows and widowers regarding social security benefits and/or an income tax allowance (violations of Article 14 of the Convention, taken in conjunction with Article 1 of Protocol No. 1) (see details in Appendix);

Having invited the government of the respondent state to inform the Committee of the mea s ures taken to comply with its obligation under Article 46, paragraph 1, of the Conve n tion to abide by the judgments;

Having examined the information provided by the government in accordance with the Committee ' s Rules for the application of Article 46, paragraph 2, of the Convention;

Having satisfied itself that in the cases in which just satisfaction was awarded, within the time-limit set, the respondent state paid the a p plicants the just satisfaction provided in the judgments (see details in Appendix),

Recalling that a finding of violations by the Court requires, over and above the payment of just satisfaction awarded in the judgments, the adoption by the respondent state, where appropriate, of

- individual measures to put an end to the violations and erase their consequences so as to achieve as far as possible restitutio in integrum ; and

- general measures preventing, similar violations;

DECLARES, having examined the measures taken by the respondent state (see Appendix), that it has exe r cised its functions under Article 46, paragraph 2, of the Convention in these cases and

DECIDES to close the examination of these cases.

Appendix to Resolution CM/ResDH(2009)152

Information on the measures taken to comply with the judgments in 14 cases concerning discrimination between widows and widowers on grounds of gender regarding social security benefits and/or an income tax allowance

against United Kingdom

Introductory case summary

The cases of Hobbs, Richard, Walsh and Geen as well as those of Anderson, Crilly, Cross, Goodwin, Higham, Smith and Szulc concern gender-based discrimination suffered by the applicants due to the refusal to grant them the “Widow ' s Bereavement Tax Allowance” or equivalent benefit. The European Court considered that at the time that the applicants were denied the tax allowance, the difference in treatment between men and women was not reasonably and objectively justified (violation of Article 14 of the Convention in conjunction with Article 1 of Protocol No.1).

The cases of Hobbs , Richard, Walsh and Geen also concern allegations of gender-based discrimination due to the authorities ' refusal to pay the applicants widow ' s benefits. In this respect the European Court : took note of a friendly settlement reached with applicants Walsh, Geen and Richard with respect to their claims for widowed mother ' s allowance and/or widow ' s payment.

Regarding the difference in treatment between men and women as to social security benefits, that is to say, widowed mother ' s allowance or widow ' s payment, the European Court examined the cases of Cummins, Fallon, McNamee, Runkee and White, Szulc, Williams and Woods and saw no reason to distinguish these cases from that of Willis (judgment no. 36042/97), in which it had previously examined the issues. The European Court considered that the difference in treatment between men and women as regards entitlement to the widowed mother ' s allowance or the widow ' s payment was not based on any “objective and justifiable justification”. There was accordingly a violation of Article 14 taken in conjunction with Article 1 of Protocol

No. 1.

Regarding the complaints concerning payment of Widow ' s Pension in the cases of Walsh, Richard and Geen, as well as those of Cummins and Runkee, the European Court concluded that the Widow ' s Pension was intended to correct “factual inequalities” between older widows, as a group, and the rest of the population and as a result this difference in treatment was reasonably and objectively justified. The Court therefore found that there was no violation of Article 14 taken in conjunction with Article 1 of Protocol No. 1 concerning the non-availability for men of the Widow ' s Pension or equivalent.

I. Payments of just satisfaction and individual measures

a) Details of just satisfaction

Name and application number

Date of judgment

Pecuniary damage

Costs and expenses

Total

Anderson ,

no. 73652/01

20/11/2007, final on 20/02/2008

--

--

No just satisfaction awarded

Crilly,

no. 12895/02

20/11/2007, final on 20/02/2008

--

600 EUR

600 EUR Paid on 08/05/2008

Cross,

no. 62776/00

09/10/2007, final on 09/01/2008

--

12 EUR

12 EUR Paid on 14/03/2008

Cummins,

no. 14549/02

01/04/2008, final on 01/07/2008

--

--

-No just satisfaction awarded

Fallon,

no. 61392/00

20/11/2007, final on

20/02/2008

9 030 EUR

11 030 EUR Paid on 26/03/2008

Goodwin,

no. 65723/01

22/01/2008, final on

22/04/2008

--

--

No just satisfaction awarded

Higham,

no. 64735/01

22/01/2008, final on 07/07/2008

--

--

No just satisfaction awarded

Hobbs , Richard, Walsh and Geen,

no. 63684/00,

no. 63475/00,

no. 63484/00 and no. 63468/00

14/11/2006, final on 26/03/2007

--

1 600 EUR Paid within the time-limit

McNamee,

No. 61949/00

27/03/2008, final on 27/06/2008

--

--

No just satisfaction awarded

Runkee and White,

no. 42949/98 and no. 53134/99

10/05/2007, final on 25/07/2007

2 000 EUR

5 895 EUR Paid within the time-limit

Smith,

no. 64729/01

20/05/2008, final on 29/09/2008

--

--

No just satisfaction awarded

Szulc,

no. 63679/00

08/04/2008, final on 08/07/2008

--

--

No just satisfaction awarded

Williams,

no. 63478/00

08/01/2008, final on 08/04/2008

2 500 EUR

15 540 EUR Paid on 19/06/2008

Woods,

no. 60274/00

20/11/2007, final on

20/02/2008

26 000 EUR

2 500 EUR

28 500 EUR Paid on 01/08/2006

b) Individual measures

The European Court made no award with respect to pecuniary damages with respect to the violation found concerning the Widow ' s Bereavement Tax Allowance finding no reason to remedy the inequality of treatment by awarding the applicants the value of tax benefits which “were an anomalous feature of the tax regime” which had unduly favoured widows over other taxpayers and had been found to be unjustified (see Hobbs, Richard, Walsh and Geen case, §§ 68-69).

In some cases, no just satisfaction was awarded because the claims were dismissed by the European Court or not made or pursued by the applicants.

As a result no further individual measures appear necessary.

II. General measures

1) The Friendly Settlement in the cases of Walsh, Geen and Richard with respect to the claims for widowed mother ' s allowance and/or widow ' s payment, contains no particular undertakings.

2) With respect to the violations found regarding the difference in treatment between men and women as to social security benefits, that is to say widowed mother ' s allowance or widow ' s payment, the issues raised in the present cases are similar to those raised in the Cornwell case (application no. 36578/97, friendly settlement, judgment of 25 April 2000, final on 25 July 2000). The Committee of Ministers ' examination of that case was closed by Resolution ResDH(2002)95), in which it satisfied itself that the applicant had been paid the sums provided for in the friendly settlement and that legislative changes had been introduced in the Welfare Reform and Pensions Act 1999, mainly Section 54 and 55, granting equal treatment to widows and widowers in respect of social security benefits as from 9 April 2001 (see also Resolution ResDH(2003)130 in the Willis case and Resolution ResDH(2002)96 in the Leary case).

3) With respect to the violations found regarding the difference in treatment between men and women as to the Widow ' s Bereavement Tax Allowance , the issues raised in the present cases are similar to those raised in the Crossland case (no. 36120/97, friendly settlement, judgment of 9 November 1999, final on 9 February 2000). The Committee of Ministers ' examination of that case was closed by Resolution ResDH(2000)81, in which it satisfied itself that the applicant had been paid the sums provided for in the friendly settlement and that section 34 of the Finance Act 1999 abolished the Widow ' s Bereavement Tax Allowance in relation to deaths occurring on or after 6 April 2000.

III. Conclusions of the respondent state

The government considers that the measures adopted will prevent similar violations and that the United Kingdom has thus complied with its obligations under Article 46 paragraph 1 of the Convention.

[1] Adopted by the Committee of Ministers on 3 December 2009 at the 1072nd meeting of the Ministers’ Deputies