TCM0320180 | Extra information: glossary: H

Household

The word household isn’t 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

• members of a polygamous marriage or polyandrous marriage and any children or qualifying young persons who normally live with them.

Note: This list isn’t exhaustive.

Note: Couples who are temporarily separated can also be classed as members of the same household.

Note: With effect from 5 December 2005, ‘couple’ also refers to same-sex couples.