RDRM22120 - Domicile: Categories of domicile: Domicile of origin - The Family Law (Scotland) Act 2006
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence. This guidance remains for reference purposes only.
The Family Law (Scotland) Act 2006 [FL(S)A 2006] came into effect on 4 May 2006. Section 22 of the Act creates a new form of domicile in Scotland for individuals under the age of sixteen. Legitimacy has ceased to be a factor in determining domicile in Scots law under the FL(S)A 2006, section 21 of the Act having abolished the status of illegitimacy.
In Scotland only, since 4 May 2006, where a child바카라 사이트™s parents share a domicile and the child has a home with either or both of them, the child is domiciled in the same country as its parents.
Where a child바카라 사이트™s parents are domiciled in different countries, or the child has a home with neither parent, the child is domiciled in the country with which he or she has 바카라 사이트˜for the time being the closest connection바카라 사이트™.
The wording of FL(S)A 2006 indicates that in any proceedings commenced on or after 4 May 2006 the legislation should be applied retrospectively in order to determine the domicile of an individual under the age of sixteen.
Also refer to RDRM22230 regarding children바카라 사이트™s domicile of dependence in Scotland.