Regulation 4(3) and Schedule 1(1)
1. For the purposes of paragraph 2(a) of Schedule 1–
(a)a person shall be treated as being ordinarily resident in Scotland on the relevant day if the Scottish Ministers are satisfied that they were not actually so resident only because the person, their spouse or their parent was for the time being–
(i)employed outside Scotland; or
(ii)attending a course of study or undertaking postgraduate research outside Scotland; and
(b)a person shall not be treated as being ordinarily resident in Scotland on the relevant day if the Scottish Ministers are satisfied that their residence there on that day is in any sense attributable to, or connected with, any period of residence in Scotland within 3 years immediately preceding the relevant day as respects any part of which its purpose was wholly or mainly that of receiving full-time education.
2.—(1) Sub-paragraphs (2) and (3) below shall apply in determining, for the purposes of paragraphs 2(b), 3(b), 4(a), 5(b), 7(a)(iii) and 8(b) and (c) of Schedule 1, whether a person is to be treated as having been or not having been ordinarily resident for the specified period in either the United Kingdom or the European Economic Area (hereinafter referred to in this paragraph as “the relevant area”).
(2) A person shall not be treated as having been ordinarily resident in the relevant area for the specified period if the Scottish Ministers are satisfied that the person was resident therein for any part of that period wholly or mainly for the purpose of receiving full-time education.
(3) A person shall be treated as having been ordinarily resident in the relevant area for the specified period if the Scottish Ministers are satisfied that–
(a)the person was born and has spent the greater part of their life in the relevant area and that–
(i)their parents or either of them have been ordinarily resident in the relevant area throughout the specified period and the person is not an independent student; or
(ii)they have been ordinarily resident in the relevant area for at least 1 year of the specified period and no part of that period of residence was wholly or mainly for the purpose of receiving full-time education; or
(b)the person was not actually ordinarily resident in the relevant area for the specified period only because the person, their spouse or their parent was for the time being–
(i)employed outside the relevant area; or
(ii)attending a course of study or undertaking postgraduate research outside the relevant area.
3.—(1) In paragraph 2(3)(a)(i) above, “an independent student” means a person who on the relevant day–
(a)has attained the age of 25 years;
(b)is married; or
(c)has supported himself or herself out of his or her earnings for periods aggregating not less than 3 years.
(2) A person shall be regarded as having supported himself or herself out of his or her earnings for any period or periods during which they–
(a)were participating in arrangements for training for the unemployed under any scheme operated, sponsored or funded by any state authority or agency, national, regional or local;
(b)were in receipt of benefit payable by any state authority or agency, national, regional or local, in respect of a person who is available for employment but who is unemployed;
(c)were available for employment and had complied with any requirement of registration imposed by a body referred to in paragraphs (a) or (b) as a condition of entitlement for participation in arrangements for training or receipt of benefit;
(d)received any pension, allowance or other benefit paid by reason of a disability to which they are subject, or by reason of confinement, injury or sickness, paid by any state authority or agency, national, regional or local, by an employer or any former employer, or by any other person;
(e)held a Scottish Studentship or comparable award; or
(f)could not reasonably be expected to support himself or herself out of his or her earnings because they had the care of a person under the age of 18 years who was wholly or mainly financially dependent upon them.