A dependant for whom time can be taken off must be one of the following to the relevant employee:
their child
their spouse or civil partner
their parent
somebody who lives in their household (excluding tenants, lodgers, boarders or people that they employ)
somebody who reasonably relies on them for assistance or to make arrangements if they become ill, give birth, or are injured or assaulted (eg an elderly neighbour or a relative who doesn’t live with them). This only applies when the relevant emergency is one of these situations (ie if the dependant is ill, giving birth, injured or assaulted)
somebody who relies on them to make their care arrangements. This only applies when the relevant emergency involves an interruption to their care arrangements