EIM71308 - 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鈥檚 permanent address and maintained by the applicant, irrespective of the child鈥檚 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鈥檚 parents.