Definition of ‘Child’ for LTT: Under 18 Years Old

Meaning of “Child” for Land Transaction Tax

For Land Transaction Tax, the term “child” has a specific legal meaning: it means a person under 18. This definition is based on age, not simply on family relationship, so whether someone counts as a child depends on their age at the relevant time under the particular LTT rule being applied.

• In LTT law, a “child” is anyone who has not yet reached 18.
• A person aged 17 counts as a child, but a person aged 18 or over does not.
• You should not assume the word includes all sons and daughters regardless of age.
• Always check the exact LTT provision, because the effect of the definition depends on the wider rule.
• The relevant date can matter, as a person may stop being a “child” once they turn 18 before that date.

Scroll down for the full analysis.

What “child” means for Land Transaction Tax

This page explains a very short but important definition in the Land Transaction Tax rules. For LTT purposes, a “child” means a person who is under 18. That matters because some LTT rules use the word “child”, and the tax result depends on whether a person falls within that definition.

What this rule is about

Tax legislation often uses ordinary family words such as “child”, “parent” or “spouse”. But in tax law, those words do not always carry their everyday meaning. Sometimes the legislation gives them a specific definition.

Here, the source states that, for the purposes of LTT, “child” means a person under the age of 18. The key point is that this is an age-based definition. It is not based on family relationship alone.

What the official source says

The official material says that, for LTT, a “child” is a person who has not yet reached the age of 18.

So if a provision refers to a “child”, the question is whether the person is under 18 at the relevant time. Once the person is 18 or over, they are not a “child” for this definition, even if they are someone’s son or daughter in the ordinary sense.

What this means in practice

If an LTT rule turns on whether someone is a “child”, you should not assume that it covers all sons and daughters of any age. Instead, you must check the statutory meaning used for LTT.

In practice, this means:

• a person aged 17 is a “child” for this definition;
• a person aged 18 or over is not;
• the legal effect depends on the exact LTT provision in which the term appears.

This can affect how a transaction is analysed where rights, interests, occupation, family arrangements, or linked persons are relevant under a rule that uses the term “child”. The definition itself is simple, but its consequences depend on the wider provision in which it appears.

How to analyse it

If you come across the word “child” in an LTT provision, a sensible approach is:

• Identify the exact LTT rule you are applying.
• Check whether that rule relies on the defined term “child”.
• Confirm the person’s age at the relevant time.
• Do not rely only on ordinary language or family relationship.
• Read the definition together with the rest of the provision, because the practical result depends on the wider rule.

The important question is not simply “Is this person someone’s child in everyday terms?” but “Is this person under 18 for the purposes of this LTT rule?”

Example

Illustration: an LTT provision applies where a person has a “child” living in a property. If the person living there is 17, they fall within this definition. If they turned 18 before the relevant date, they would no longer be a “child” for that provision, even though they remain the buyer’s son or daughter in ordinary language.

Why this can be difficult in practice

The definition itself is clear, but problems can arise if readers assume that tax law uses family terms in their everyday sense. A common misunderstanding is to treat “child” as meaning any direct descendant, regardless of age. That is not what this source says.

Another practical issue is timing. Where age matters, the relevant date under the specific LTT provision may be important. The source provided defines “child”, but it does not by itself resolve every timing question across the wider LTT code. That depends on the particular rule being applied.

Key takeaways

• For LTT, “child” means a person under 18.
• The definition is age-based, not simply based on family relationship.
• Always read the definition alongside the specific LTT provision in which it is used.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Definition of ‘Child’ for LTT: Under 18 Years Old

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