HL Deb 21 March 2000 vol 611 c18WA
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.