RDRM22120 | Domicile: Categories of domicile: Domicile of origin - The Family Law (Scotland) Act 2006

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence. This guidance remains for reference purposes only.

The Family Law (Scotland) Act 2006 [FL(S)A 2006] came into effect on 4 May 2006. Section 22 of the Act creates a new form of domicile in Scotland for individuals under the age of sixteen. Legitimacy has ceased to be a factor in determining domicile in Scots law under the FL(S)A 2006, section 21 of the Act having abolished the status of illegitimacy.

In Scotland only, since 4 May 2006, where a child’s parents share a domicile and the child has a home with either or both of them, the child is domiciled in the same country as its parents.

Where a child’s parents are domiciled in different countries, or the child has a home with neither parent, the child is domiciled in the country with which he or she has ‘for the time being the closest connection’.

The wording of FL(S)A 2006 indicates that in any proceedings commenced on or after 4 May 2006 the legislation should be applied retrospectively in order to determine the domicile of an individual under the age of sixteen.

Also refer to RDRM22230 regarding children’s domicile of dependence in Scotland.