SE71308 - 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 has been established since 6 April 1982 as one of the following.

  • wife
  • husband
  • child up to the age of 18 resident at the applicant's permanent address and maintained by the applicant, irrespective of the child's 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's parents.