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HMRC internal manual

Employment Income Manual

Tax treatment of working rule agreements: lodging allowances: definition of dependant

The terms of the application form may vary slightly from one working rule agreement to another, but a common definition of dependants for these purposes is one of the following:

  • wife
  • husband
  • civil partner
  • child up to the age of 18 resident at the applicant’s permanent address and maintained by the applicant, irrespective of the child’s parentage
  • common-law wife or husband who has been maintained by the applicant at the permanent house address for a period of at least two years.

This definition of dependants has been agreed with the industry and should not be extended to include, for example, an operative’s parents.