Household

The word Household is not defined in Regulations. For the purpose of tax credits, it should be given its normal everyday meaning.

This may include

  • A couple and any children or qualifying young persons who normally live with them
     
  • A single person and any children or qualifying young persons who normally live with them
     
  • A single person aged over 16 with a qualifying disability
     
  • A single person aged over 25
     
  • A couple, both aged over 25 years
     
  • Members of a polygamous marriage / polyandrous marriage and any children or qualifying young persons who normally live with them

This list is not exhaustive.

Notes:

  1. Couples who are temporarily separated can also be classed as members of the same household
     
  2. With effect from 5 December 2005, ‘couple’ also refers to same-sex couples

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