How many Poor Widows In Mansions are there?

By Prof. Karen Rowlinson (pdf) of the University of Birmingham:

The Liberal Democrats are currently proposing to introduce a ‘mansion tax’ on properties worth over £2 million. This tax has also drawn criticism from the right and is not supported by their coalition partners in the Conservative party.

For example, in a pamphlet for the Centre for Policy Studies, Lucian Cook asks us to "consider the plight of the low-income widow whose family prudently saved for years to buy the property of their dreams. It is difficult to envisage a case in which forcing her out of that home, because of an inability to pay this new tax could be fair. And there are plenty of people in this category".

Once again, this produces more heat than light and there are actually very few people in this category. Indeed, only 4% of those who were retired in 2010 had both an income below the official poverty line* and housing equity over £100,000 - not anywhere close to a mansion tax level of £2m. Moreover, the Liberal Democrats have suggested that where there are any widows or widowers who might struggle with the tax they can roll it up and pay it when they die.

* below 60% of median income, equivalised for different household types.

As to "home of their dreams", this is yet more Homey DoubleSpeak. Aren't they also always wailing on about Poor Widows In Modest Homes which they bought decades ago in a normal sort of area for tuppence ha'penny (the notion of "prudently saving for years" is complete bollocks as well; by and large, the mortgage payments for ten or fifteen years until it was paid off were far, far less than what the rent would have been; effectively they got the house for free) and which are now worth millions?

So is that house a Modest House or The Home Of Their Dreams? The tax is largely on where the house is and not on the physical house itself.