§ Lord Tebbit
asked Her Majesty's Government:
Whether they will publish the definition of "family" used by the Inland Revenue. [HL1500]
§ Lord McIntosh of Haringey
There is no statutory definition of family in the Taxes Acts.
For the purpose of Working Families' and Disabled Person's Tax Credit, family is defined as a married or unmarried couple responsible for a child, or a young person in non-advanced education, who is a member of the same household for whom at least one of them is responsible, or as a lone parent who is responsible for such a child or young person.