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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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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.