ACG09010 – LTAHAW: Definition of LTAHAW

Since the inception of the Welfare State in 1945 the question of whether a man and woman live together as husband and wife has proven to be a difficult and sensitive subject. Since 1977 the DSS have had a common approach to this situation regardless of the type of benefit being claimed. The Inland Revenue (HM Revenue & Customs (HMRC) from April 2005) has adopted that same approach for WFTC.

The principal behind this is that an unmarried couple should not be treated any more or less favourably than a married couple

The law says there are certain consequences for entitlement to tax credits where an applicant is part of an “unmarried couple”. “Unmarried couple” is defined as “a man and a woman who are not married to each other but are living together as husband and wife…”

Two people of the same sex cannot be an unmarried couple even if one of them is transgender.

Living together as husband and wife has its normal meaning in everyday language but the courts and administrative practice have developed a number of criteria to help apply that meaning to situations that may occur. When all of these criteria have been examined, the question as a whole still needs to be answered; do this man and woman live together as husband and wife.

These criteria are: -

• Live in the same household.
• Stability of relationship
• Financial support
• Sexual relationship
• Dependent children
• Public acknowledgement.

In both post and pre-award cases no single point can decide the question of living together as husband and wife. It is essential to have as much information as possible on all of the points to consider them as a whole. Remember that in pre-award cases the onus is on the applicant to prove that the conditions of entitlement have been satisfied.

Once an award has been put into payment, however, the onus lies on the person wanting to revise the decision to establish both the facts justifying the revision and the correctness of the subsequent decision. The decision can be revised on a balance of probabilities ( ACG09002) but you must have some evidence and additionally consider all available facts in order to balance your decision.