On Ereb Yom Kippur, just as on every Ereb Yom Tob, women light candles in honor of the Yom Tob. They recite the Beracha of "Le’hadlik Ner Shel Yom Ha’kippurim," and, when Yom Kippur falls on Shabbat, they recite the Beracha "Le’hadlik Ner Shel Shabbat Ve’Yom Ha’kippurim."
Should a woman also recite the Beracha of "Shehehiyanu" when she lights the Yom Tob candles?
The Talmud Yerushalmi states explicitly that at the time of Yom Tob candle lighting a woman recites only the Beracha of "Le’hadlik." A woman fulfills her obligation of "Shehehiyanu" by listening to Kiddush, when this Beracha is recited. On Yom Kippur, when Kiddush is, of course, not recited, we recite "Shehehiyanu" in the synagogue at the time of Kal Nidreh. The Shulhan Aruch appears to adopt this ruling, that a woman does not recite "Shehehiyanu" at the time of Yom Tob candle lighting.
However, the Ben Ish Hai (Rav Yosef Haim of Baghdad, 1833-1909) observed that the custom in Baghdad was for the women to recite "Shehehiyanu" at the time of Yom Tob candle lighting. Likewise, Rav Yaakov Emden (Germany, 1697-1776) wrote that his wife followed the practice of reciting "Shehehiyanu" at the time of candle lighting. He added that he himself opposed this practice, but nevertheless allowed his wife to observe this custom since there are authorities on whom to rely in this regard.
In any event, Hacham Ovadia Yosef ruled that women should not recite "Shehehiyanu" at the time of candle lighting. He noted that reciting this Beracha in between the Beracha of "Le’hadlik" and the actual candle lighting may constitute a Hefsek (unwarranted interruption) between the Beracha over the Misva and the performance of the Misva. Furthermore, once a woman recites "Shehehiyanu" over the occasion of Yom Tob, she has likely accepted the onset of Yom Tob, at which point it is forbidden for her to light a fire. The lighting must be done before she formally accepts the onset of Yom Tob, whereas "Shehehiyanu" must be recited after she has accepted Yom Tob. For this reason, too, women should not recite "Shehehiyanu" at the time of Yom Tob candle lighting. As mentioned, she fulfills the obligation of "Shehehiyanu" at Kiddush, or, on Yom Kippur, by reciting "Shehehiyanu" at the time of Kal Nidreh. This is the majority view among the Halachic authorities, and this is, indeed, the accepted practice and the custom that should be followed.
Summary: According to the commonly accepted practice, a woman should not recite the Beracha of "Shehehiyanu" when she lights the Yom Tob candles. She fulfills this requirement through the Beracha of "Shehehiyanu" recited at Kiddush, or, on Yom Kippur, through the Beracha of "Shehehiyanu" recited at the time of Kal Nidreh.
