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.