RDRM22230 | Domicile: Categories of domicile: Domicile of dependence - Children's domicile of dependence - Scotland

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.

Sections 21 and 22 of the FL(S)A 2006 affect domicile of dependence in the same way as they do domicile of origin (refer to RDRM22120).

The legislation effectively overrides these concepts and provides a comprehensive statutory basis for the determination of the domicile of any individual who is less than sixteen years of age.