diff --git a/changelog.d/1962.fixed.md b/changelog.d/1962.fixed.md new file mode 100644 index 0000000000..1f2cbe1405 --- /dev/null +++ b/changelog.d/1962.fixed.md @@ -0,0 +1 @@ +- Give Scotland's working-age council tax reduction scheme and the Welsh rules for persons who are not pensioners their own route: Universal Credit claimants are means-tested under each country's Universal Credit rules (Wales against the Universal Credit maximum amount; Scotland counting only the child and childcare elements), Income Support, income-based JSA and income-related ESA passport to the maximum reduction, applicable amounts include each country's personal allowances, child amounts, family premium and disabled child premiums (2013-14 to 2026-27), and income follows the law (Child Benefit disregarded, earnings disregards, childcare charges and tariff income from capital). diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/adult_premiums.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/adult_premiums.yaml new file mode 100644 index 0000000000..0e54ef0fcd --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/adult_premiums.yaml @@ -0,0 +1,544 @@ +description: Weekly adult premiums in the applicable amount of a working-age applicant under the Scotland + council tax reduction rules. +disability_premium: + description: Scotland working-age CTR disability premium. + single: + description: Weekly disability premium for a single applicant or lone parent. + values: + 2013-04-01: + value: 31.0 + reference: + - title: SSI 2013/48 reg 14(f)(i)(aa) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 31.85 + reference: + - title: SSI 2014/35 reg 4(d)(i)(aa) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 32.25 + reference: + - title: SSI 2015/46 reg 9(c)(i)(aa) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 32.55 + reference: + - title: SSI 2017/41 reg 10(a)(i) + href: https://www.legislation.gov.uk/ssi/2017/41/regulation/10 + 2018-04-01: + value: 33.55 + reference: + - title: SSI 2018/69 reg 9(a)(i)(aa) + href: https://www.legislation.gov.uk/ssi/2018/69/regulation/9 + 2019-04-01: + value: 34.35 + reference: + - title: SSI 2019/29 reg 5(a)(i)(aa) + href: https://www.legislation.gov.uk/ssi/2019/29/regulation/5 + 2020-04-01: + value: 34.95 + reference: + - title: SSI 2020/25 reg 8(c)(i)(aa) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 35.1 + reference: + - title: SSI 2021/51 reg 7(c)(i)(aa) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 36.2 + reference: + - title: SSI 2022/52 reg 25(c)(iii)(aa) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 39.85 + reference: + - title: SSI 2023/38 reg 20(i)(iii)(aa) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 42.5 + reference: + - title: SSI 2024/35 reg 17(i)(iii)(aa) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 43.2 + reference: + - title: SSI 2025/24 reg 16(i)(iii)(aa) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 44.85 + reference: + - title: SSI 2026/56 reg 14(i)(iii)(aa) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR disability premium, single + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 paras. 5 and 11-17 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1 + couple: + description: Weekly disability premium for a couple. + values: + 2013-04-01: + value: 44.2 + reference: + - title: SSI 2013/48 reg 14(f)(i)(bb) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 45.4 + reference: + - title: SSI 2014/35 reg 4(d)(i)(bb) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 45.95 + reference: + - title: SSI 2015/46 reg 9(c)(i)(bb) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 46.4 + reference: + - title: SSI 2017/41 reg 10(a)(ii) + href: https://www.legislation.gov.uk/ssi/2017/41/regulation/10 + 2018-04-01: + value: 47.8 + reference: + - title: SSI 2018/69 reg 9(a)(i)(bb) + href: https://www.legislation.gov.uk/ssi/2018/69/regulation/9 + 2019-04-01: + value: 48.95 + reference: + - title: SSI 2019/29 reg 5(a)(i)(bb) + href: https://www.legislation.gov.uk/ssi/2019/29/regulation/5 + 2020-04-01: + value: 49.8 + reference: + - title: SSI 2020/25 reg 8(c)(i)(bb) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 50.05 + reference: + - title: SSI 2021/51 reg 7(c)(i)(bb) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 51.6 + reference: + - title: SSI 2022/52 reg 25(c)(iii)(bb) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 56.8 + reference: + - title: SSI 2023/38 reg 20(i)(iii)(bb) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 60.6 + reference: + - title: SSI 2024/35 reg 17(i)(iii)(bb) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 61.65 + reference: + - title: SSI 2025/24 reg 16(i)(iii)(bb) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 64.0 + reference: + - title: SSI 2026/56 reg 14(i)(iii)(bb) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR disability premium, couple + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 paras. 5 and 11-17 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1 +severe_disability_premium: + description: Scotland working-age CTR severe disability premium. + single: + description: Weekly severe disability premium where one person qualifies, or where someone is paid + a carer benefit for caring for a member of the couple. + values: + 2013-04-01: + value: 59.5 + reference: + - title: SSI 2013/48 reg 14(f)(ii)(aa) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 61.1 + reference: + - title: SSI 2014/35 reg 4(d)(ii)(aa) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 61.85 + reference: + - title: SSI 2015/46 reg 9(c)(ii)(aa) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 62.45 + reference: + - title: SSI 2017/41 reg 10(a)(iii) + href: https://www.legislation.gov.uk/ssi/2017/41/regulation/10 + 2018-04-01: + value: 64.3 + reference: + - title: SSI 2018/69 reg 9(a)(ii)(aa) + href: https://www.legislation.gov.uk/ssi/2018/69/regulation/9 + 2019-04-01: + value: 65.85 + reference: + - title: SSI 2019/29 reg 5(a)(ii)(aa) + href: https://www.legislation.gov.uk/ssi/2019/29/regulation/5 + 2020-04-01: + value: 66.95 + reference: + - title: SSI 2020/25 reg 8(c)(ii)(aa) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 67.3 + reference: + - title: SSI 2021/51 reg 7(c)(ii)(aa) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 69.4 + reference: + - title: SSI 2022/52 reg 25(c)(iv)(aa) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 76.4 + reference: + - title: SSI 2023/38 reg 20(i)(iv)(aa) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 81.5 + reference: + - title: SSI 2024/35 reg 17(i)(iv)(aa) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 82.9 + reference: + - title: SSI 2025/24 reg 16(i)(iv)(aa) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 86.05 + reference: + - title: SSI 2026/56 reg 14(i)(iv)(aa) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR severe disability premium, single + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 paras. 5 and 11-17 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1 + couple: + description: Weekly severe disability premium for a couple who both qualify and for whom no one is + paid a carer benefit. + values: + 2013-04-01: + value: 119.0 + reference: + - title: SSI 2013/48 reg 14(f)(ii)(bb) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 122.2 + reference: + - title: SSI 2014/35 reg 4(d)(ii)(bb) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 123.7 + reference: + - title: SSI 2015/46 reg 9(c)(ii)(bb) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 124.9 + reference: + - title: SSI 2017/41 reg 10(a)(iv) + href: https://www.legislation.gov.uk/ssi/2017/41/regulation/10 + 2018-04-01: + value: 128.6 + reference: + - title: SSI 2018/69 reg 9(a)(ii)(bb) + href: https://www.legislation.gov.uk/ssi/2018/69/regulation/9 + 2019-04-01: + value: 131.7 + reference: + - title: SSI 2019/29 reg 5(a)(ii)(bb) + href: https://www.legislation.gov.uk/ssi/2019/29/regulation/5 + 2020-04-01: + value: 133.9 + reference: + - title: SSI 2020/25 reg 8(c)(ii)(bb) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 134.6 + reference: + - title: SSI 2021/51 reg 7(c)(ii)(bb) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 138.8 + reference: + - title: SSI 2022/52 reg 25(c)(iv)(bb) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 152.8 + reference: + - title: SSI 2023/38 reg 20(i)(iv)(bb) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 163.0 + reference: + - title: SSI 2024/35 reg 17(i)(iv)(bb) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 165.8 + reference: + - title: SSI 2025/24 reg 16(i)(iv)(bb) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 172.1 + reference: + - title: SSI 2026/56 reg 14(i)(iv)(bb) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR severe disability premium, couple + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 paras. 5 and 11-17 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1 +enhanced_disability_premium: + description: Scotland working-age CTR enhanced disability premium. + single: + description: Weekly enhanced disability premium for a single applicant or lone parent. + values: + 2013-04-01: + value: 15.15 + reference: + - title: SSI 2013/48 reg 14(f)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 15.55 + reference: + - title: SSI 2014/35 reg 4(d)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 15.75 + reference: + - title: SSI 2015/46 reg 9(c)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 15.9 + reference: + - title: SSI 2017/41 reg 10(a)(viii) + href: https://www.legislation.gov.uk/ssi/2017/41/regulation/10 + 2018-04-01: + value: 16.4 + reference: + - title: SSI 2018/69 reg 9(a)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2018/69/regulation/9 + 2019-04-01: + value: 16.8 + reference: + - title: SSI 2019/29 reg 5(a)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2019/29/regulation/5 + 2020-04-01: + value: 17.1 + reference: + - title: SSI 2020/25 reg 8(c)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 17.2 + reference: + - title: SSI 2021/51 reg 7(c)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 17.75 + reference: + - title: SSI 2022/52 reg 25(c)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 19.55 + reference: + - title: SSI 2023/38 reg 20(i)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 20.85 + reference: + - title: SSI 2024/35 reg 17(i)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 21.2 + reference: + - title: SSI 2025/24 reg 16(i)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 22.0 + reference: + - title: SSI 2026/56 reg 14(i)(v)(bb) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR enhanced disability premium, single + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 paras. 5 and 11-17 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1 + couple: + description: Weekly enhanced disability premium for a couple. + values: + 2013-04-01: + value: 21.75 + reference: + - title: SSI 2013/48 reg 14(f)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 22.35 + reference: + - title: SSI 2014/35 reg 4(d)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 22.6 + reference: + - title: SSI 2015/46 reg 9(c)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 22.85 + reference: + - title: SSI 2017/41 reg 10(a)(ix) + href: https://www.legislation.gov.uk/ssi/2017/41/regulation/10 + 2018-04-01: + value: 23.55 + reference: + - title: SSI 2018/69 reg 9(a)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2018/69/regulation/9 + 2019-04-01: + value: 24.1 + reference: + - title: SSI 2019/29 reg 5(a)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2019/29/regulation/5 + 2020-04-01: + value: 24.5 + reference: + - title: SSI 2020/25 reg 8(c)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 24.6 + reference: + - title: SSI 2021/51 reg 7(c)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 25.35 + reference: + - title: SSI 2022/52 reg 25(c)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 27.9 + reference: + - title: SSI 2023/38 reg 20(i)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 29.75 + reference: + - title: SSI 2024/35 reg 17(i)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 30.25 + reference: + - title: SSI 2025/24 reg 16(i)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 31.4 + reference: + - title: SSI 2026/56 reg 14(i)(v)(cc) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR enhanced disability premium, couple + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 paras. 5 and 11-17 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1 +carer_premium: + description: Weekly carer premium for each claimant or partner who qualifies. + values: + 2013-04-01: + value: 33.3 + reference: + - title: SSI 2013/48 reg 14(f)(iv) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 34.2 + reference: + - title: SSI 2014/35 reg 4(d)(iv) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 34.6 + reference: + - title: SSI 2015/46 reg 9(c)(iv) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 34.95 + reference: + - title: SSI 2017/41 reg 10(a)(vi) + href: https://www.legislation.gov.uk/ssi/2017/41/regulation/10 + 2018-04-01: + value: 36.0 + reference: + - title: SSI 2018/69 reg 9(a)(iv) + href: https://www.legislation.gov.uk/ssi/2018/69/regulation/9 + 2019-04-01: + value: 36.85 + reference: + - title: SSI 2019/29 reg 5(a)(iv) + href: https://www.legislation.gov.uk/ssi/2019/29/regulation/5 + 2020-04-01: + value: 37.5 + reference: + - title: SSI 2020/25 reg 8(c)(iv) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 37.7 + reference: + - title: SSI 2021/51 reg 7(c)(iv) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 38.85 + reference: + - title: SSI 2022/52 reg 25(c)(ii) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 42.75 + reference: + - title: SSI 2023/38 reg 20(i)(ii) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 45.6 + reference: + - title: SSI 2024/35 reg 17(i)(ii) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 46.4 + reference: + - title: SSI 2025/24 reg 16(i)(ii) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 48.15 + reference: + - title: SSI 2026/56 reg 14(i)(ii) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR carer premium + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 paras. 5 and 11-17 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1 +metadata: + label: Scotland working-age CTR adult premiums diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/child_enhanced_disability_premium.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/child_enhanced_disability_premium.yaml new file mode 100644 index 0000000000..85c798a191 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/child_enhanced_disability_premium.yaml @@ -0,0 +1,79 @@ +description: Weekly enhanced disability premium for each child or young person in a working-age applicant's + family who gets the highest rate of the care component of disability living allowance or the enhanced + daily living component of personal independence payment, under the Scottish council tax reduction scheme. +values: + 2013-04-01: + value: 23.45 + reference: + - title: SSI 2013/48 reg 14(f)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 24.08 + reference: + - title: SSI 2014/35 reg 4(d)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 24.43 + reference: + - title: SSI 2015/46 reg 9(c)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 24.78 + reference: + - title: SSI 2017/41 reg 10(a)(vii) + href: https://www.legislation.gov.uk/ssi/2017/41/regulation/10 + 2018-04-01: + value: 25.48 + reference: + - title: SSI 2018/69 reg 9(a)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2018/69/regulation/9 + 2019-04-01: + value: 26.04 + reference: + - title: SSI 2019/29 reg 5(a)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2019/29/regulation/5 + 2020-04-01: + value: 26.6 + reference: + - title: SSI 2020/25 reg 8(c)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 26.67 + reference: + - title: SSI 2021/51 reg 7(c)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 27.44 + reference: + - title: SSI 2022/52 reg 25(c)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 30.17 + reference: + - title: SSI 2023/38 reg 20(i)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 32.2 + reference: + - title: SSI 2024/35 reg 17(i)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 32.75 + reference: + - title: SSI 2025/24 reg 16(i)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 33.99 + reference: + - title: SSI 2026/56 reg 14(i)(v)(aa) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 +metadata: + label: Scotland working-age CTR child enhanced disability premium + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 paras. 3(b), 4(b) and 17 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1 + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2026 reg. 14(i)(v) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + uprating: gov.benefit_uprating_cpi diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/child_premium.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/child_premium.yaml new file mode 100644 index 0000000000..25c64fb4ff --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/child_premium.yaml @@ -0,0 +1,69 @@ +description: Weekly child premium for each child or young person in a working-age applicant's family under + the Scottish council tax reduction scheme. Scotland raised it 25% above the Housing Benefit child allowance + from 1 April 2017. +values: + 2013-04-01: + value: 65.62 + reference: + - title: SSI 2013/48 reg 14(c) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 66.33 + reference: + - title: SSI 2014/35 reg 4(b) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 66.9 + reference: + - title: SSI 2015/46 reg 9(b) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 83.63 + reference: + - title: SSI 2016/253 reg 8 + href: https://www.legislation.gov.uk/ssi/2016/253/regulation/8 + 2020-04-01: + value: 85.34 + reference: + - title: SSI 2020/25 reg 8(b) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 85.75 + reference: + - title: SSI 2021/51 reg 7(b) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 88.5 + reference: + - title: SSI 2022/52 reg 25(b) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 97.23 + reference: + - title: SSI 2023/38 reg 20(b) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 104.05 + reference: + - title: SSI 2024/35 reg 17(b) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 105.85 + reference: + - title: SSI 2025/24 reg 16(b) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 109.85 + reference: + - title: SSI 2026/56 reg 14(b) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 +metadata: + label: Scotland working-age CTR child premium + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 35(b) and Sch. 1 para. 2 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/2 + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2026 reg. 14(b) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + uprating: gov.benefit_uprating_cpi diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/childcare.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/childcare.yaml new file mode 100644 index 0000000000..cec753c693 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/childcare.yaml @@ -0,0 +1,119 @@ +description: Weekly caps on the relevant childcare charges deducted from a working-age applicant's income + under the Scottish council tax reduction scheme. +maximum_one_child: + description: Weekly cap on relevant childcare charges for an applicant without Universal Credit whose + family has one child with charges. + values: + 2013-04-01: 175 + metadata: + label: Scotland working-age CTR childcare cap, one child + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 38(4)(a) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/38 +maximum_two_or_more_children: + description: Weekly cap on relevant childcare charges for an applicant without Universal Credit whose + family has more than one child with charges. + values: + 2013-04-01: 300 + metadata: + label: Scotland working-age CTR childcare cap, two or more children + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 38(4)(b) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/38 +universal_credit_maximum_one_child: + description: Weekly cap on relevant childcare charges for an applicant with Universal Credit whose family + has one child with charges. + values: + 2022-04-01: + value: 175.0 + reference: + - title: SSI 2021/249 reg 42(4)(a) as made + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/42/made + 2023-06-28: + value: 258.0 + reference: + - title: SSI 2023/197 reg 2(2)(a) + href: https://www.legislation.gov.uk/ssi/2023/197/regulation/2 + 2024-04-01: + value: 275.0 + reference: + - title: SSI 2024/35 reg 14(a) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/14 + 2025-04-01: + value: 280.0 + reference: + - title: SSI 2025/24 reg 13(a) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/13 + 2026-04-01: + value: 290.0 + reference: + - title: SSI 2026/56 reg 11(a) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/11 + metadata: + label: Scotland working-age CTR UC childcare cap, one child + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 42(4)(a) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/42 + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2026 reg. 11(a) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/11 + uprating: gov.benefit_uprating_cpi +universal_credit_maximum_two_or_more_children: + description: Weekly cap on relevant childcare charges for an applicant with Universal Credit whose family + has more than one child with charges. + values: + 2022-04-01: + value: 300.0 + reference: + - title: SSI 2021/249 reg 42(4)(b) as made + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/42/made + 2023-06-28: + value: 442.0 + reference: + - title: SSI 2023/197 reg 2(2)(b) + href: https://www.legislation.gov.uk/ssi/2023/197/regulation/2 + 2024-04-01: + value: 471.0 + reference: + - title: SSI 2024/35 reg 14(b) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/14 + 2025-04-01: + value: 479.0 + reference: + - title: SSI 2025/24 reg 13(b) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/13 + 2026-04-01: + value: 497.0 + reference: + - title: SSI 2026/56 reg 11(b) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/11 + metadata: + label: Scotland working-age CTR UC childcare cap, two or more children + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 42(4)(b) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/42 + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2026 reg. 11(b) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/11 + uprating: gov.benefit_uprating_cpi +universal_credit_costs_covered: + description: Share of childcare costs that the Universal Credit childcare costs element covers. Relevant + childcare charges of an applicant with Universal Credit are the childcare costs element divided by + this share. + values: + 2013-04-01: 0.85 + metadata: + label: Scotland working-age CTR UC childcare costs element share + unit: /1 + period: year + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 78(3) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/78 +metadata: + label: Scotland working-age CTR childcare charges diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/disabled_child_premium.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/disabled_child_premium.yaml new file mode 100644 index 0000000000..4fb826763e --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/disabled_child_premium.yaml @@ -0,0 +1,79 @@ +description: Weekly disabled child premium for each disabled child or young person in a working-age applicant's + family under the Scottish council tax reduction scheme. +values: + 2013-04-01: + value: 57.89 + reference: + - title: SSI 2013/48 reg 14(f)(iii) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 59.5 + reference: + - title: SSI 2014/35 reg 4(d)(iii) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 60.06 + reference: + - title: SSI 2015/46 reg 9(c)(iii) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2017-04-01: + value: 60.9 + reference: + - title: SSI 2017/41 reg 10(a)(v) + href: https://www.legislation.gov.uk/ssi/2017/41/regulation/10 + 2018-04-01: + value: 62.86 + reference: + - title: SSI 2018/69 reg 9(a)(iii) + href: https://www.legislation.gov.uk/ssi/2018/69/regulation/9 + 2019-04-01: + value: 64.19 + reference: + - title: SSI 2019/29 reg 5(a)(iii) + href: https://www.legislation.gov.uk/ssi/2019/29/regulation/5 + 2020-04-01: + value: 65.52 + reference: + - title: SSI 2020/25 reg 8(c)(iii) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 65.94 + reference: + - title: SSI 2021/51 reg 7(c)(iii) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 68.04 + reference: + - title: SSI 2022/52 reg 25(c)(i) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 74.69 + reference: + - title: SSI 2023/38 reg 20(i)(i) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 80.01 + reference: + - title: SSI 2024/35 reg 17(i)(i) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 81.37 + reference: + - title: SSI 2025/24 reg 16(i)(i) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 84.46 + reference: + - title: SSI 2026/56 reg 14(i)(i) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 +metadata: + label: Scotland working-age CTR disabled child premium + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 35(c) and Sch. 1 paras. 3, 4 and + 17 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1 + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2026 reg. 14(c)-(g), (i) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + uprating: gov.benefit_uprating_cpi diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/earnings_disregard.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/earnings_disregard.yaml new file mode 100644 index 0000000000..ce5766be2c --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/earnings_disregard.yaml @@ -0,0 +1,105 @@ +description: Weekly earnings disregards for working-age applicants under the Scottish council tax reduction scheme. +single: + description: Weekly earnings disregard for a single applicant to whom no other disregard applies. + values: + 2013-04-01: 5 + metadata: + label: Scotland working-age CTR earnings disregard, single + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 3 para. 11 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/3 +couple: + description: Weekly earnings disregard for a couple, a member of which is in employment, to whom no higher disregard applies. + values: + 2013-04-01: 10 + metadata: + label: Scotland working-age CTR earnings disregard, couple + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 3 para. 8 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/3 +lone_parent: + description: Weekly earnings disregard for a lone parent. + values: + 2013-04-01: 25 + metadata: + label: Scotland working-age CTR earnings disregard, lone parent + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 3 para. 5 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/3 +disability_or_carer: + description: Weekly earnings disregard where the applicable amount includes a disability premium, severe disability premium or carer premium. + values: + 2013-04-01: 20 + metadata: + label: Scotland working-age CTR earnings disregard, disability or carer + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 3 paras. 4 and 6 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/3 +additional: + description: Additional weekly earnings disregard for applicants without Universal Credit who meet a work condition. + values: + 2013-04-01: 17.10 + metadata: + label: Scotland working-age CTR additional earnings disregard + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 3 para. 15 + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/3 +additional_full_time_hours: + description: Weekly hours of remunerative work from which an applicant aged 25 or over qualifies for the additional earnings disregard. + values: + 2013-04-01: 30 + metadata: + label: Scotland working-age CTR additional earnings disregard full-time hours + unit: hour + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 3 para. 15(2) + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/3 +additional_full_time_age: + description: Age from which an applicant working the full-time hours qualifies for the additional earnings disregard. + values: + 2013-04-01: 25 + metadata: + label: Scotland working-age CTR additional earnings disregard full-time age + unit: year + period: year + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 3 para. 15(2) + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/3 +additional_employed_earnings_only: + description: Whether the additional earnings disregard depends on employed earnings only (1) rather than all net earnings (0). From 1 April 2022 it applies where earnings are calculated under regulation 50 (employed earnings) and the employed earnings cover the other disregards, childcare charges and the additional amount. + values: + 2013-04-01: 0 + 2022-04-01: 1 + metadata: + label: Scotland working-age CTR additional disregard on employed earnings only + unit: bool + period: year + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 3 para. 15(1) + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/3 + - title: The Council Tax Reduction (Scotland) Regulations 2012 Sch. 3 para. 18(1) (net earnings, before 1 April 2022) + href: https://www.legislation.gov.uk/ssi/2012/303/schedule/3 +remunerative_work_hours: + description: Weekly hours from which a person is in remunerative work. + values: + 2013-04-01: 16 + metadata: + label: Scotland working-age CTR remunerative work hours + unit: hour + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 10(1) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/10 +metadata: + label: Scotland working-age CTR earnings disregards diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/family_premium.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/family_premium.yaml new file mode 100644 index 0000000000..503cb981c7 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/family_premium.yaml @@ -0,0 +1,21 @@ +description: Weekly family premium for a working-age applicant whose family includes a child or young person under the Scottish council tax reduction scheme. It was removed for new claims from 1 May 2016; families with an unbroken claim since then keep it as a transitional family premium, which the model does not track, so the model gives it to no one after that date. +values: + 2013-04-01: + value: 17.40 + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2012 Sch. 1 para. 4(1)(b) + href: https://www.legislation.gov.uk/ssi/2012/303/schedule/1/paragraph/4/made + 2014-04-01: + value: 17.45 + reference: + - title: SSI 2014/35 reg 4(c) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2016-05-01: + value: 0 + reference: + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2016 (SSI 2016/81) regs. 2 and 5 + href: https://www.legislation.gov.uk/ssi/2016/81/regulation/5 +metadata: + label: Scotland working-age CTR family premium + unit: currency-GBP + period: week diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/personal_allowance.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/personal_allowance.yaml new file mode 100644 index 0000000000..a0a314701d --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/personal_allowance.yaml @@ -0,0 +1,269 @@ +description: Weekly personal allowances in the applicable amount of a working-age applicant under the + Scottish council tax reduction scheme. +single_under_25: + description: Weekly personal allowance for a single applicant aged under 25 with no child premium. + values: + 2013-04-01: + value: 56.8 + reference: + - title: SSI 2013/48 reg 14(a)(ii) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 57.35 + reference: + - title: SSI 2014/35 reg 4(a)(ii) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 57.9 + reference: + - title: SSI 2015/46 reg 9(a)(ii) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2020-04-01: + value: 58.9 + reference: + - title: SSI 2020/25 reg 8(a)(ii) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 59.2 + reference: + - title: SSI 2021/51 reg 7(a)(ii) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 61.05 + reference: + - title: SSI 2022/52 reg 25(a)(ii) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 67.2 + reference: + - title: SSI 2023/38 reg 20(a)(ii) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 71.7 + reference: + - title: SSI 2024/35 reg 17(a)(i) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 72.9 + reference: + - title: SSI 2025/24 reg 16(a)(i) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 75.65 + reference: + - title: SSI 2026/56 reg 14(a)(i) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR personal allowance, single under 25 + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 para. 1(1) + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/1 + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2026 reg. 14(a)(i) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + uprating: gov.benefit_uprating_cpi +single_25_or_over: + description: Weekly personal allowance for a single applicant aged 25 or over, or a single applicant + of any age entitled to main phase employment and support allowance or with an award of Universal Credit + and limited capability for work. + values: + 2013-04-01: + value: 71.7 + reference: + - title: SSI 2013/48 reg 14(a)(i) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 72.4 + reference: + - title: SSI 2014/35 reg 4(a)(i) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 73.1 + reference: + - title: SSI 2015/46 reg 9(a)(i) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2020-04-01: + value: 74.35 + reference: + - title: SSI 2020/25 reg 8(a)(i) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 74.7 + reference: + - title: SSI 2021/51 reg 7(a)(i) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 77.0 + reference: + - title: SSI 2022/52 reg 25(a)(i) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 84.8 + reference: + - title: SSI 2023/38 reg 20(a)(i) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 90.5 + reference: + - title: SSI 2024/35 reg 17(a)(ii) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 92.05 + reference: + - title: SSI 2025/24 reg 16(a)(ii) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 95.55 + reference: + - title: SSI 2026/56 reg 14(a)(ii) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR personal allowance, single 25 or over + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 para. 1(1) + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/1 + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2026 reg. 14(a)(ii) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + uprating: gov.benefit_uprating_cpi +lone_parent: + description: Weekly personal allowance for a lone parent of any age. + values: + 2013-04-01: + value: 71.7 + reference: + - title: SSI 2013/48 reg 14(a)(iii) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 72.4 + reference: + - title: SSI 2014/35 reg 4(a)(iii) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 73.1 + reference: + - title: SSI 2015/46 reg 9(a)(iii) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2020-04-01: + value: 74.35 + reference: + - title: SSI 2020/25 reg 8(a)(i) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 74.7 + reference: + - title: SSI 2021/51 reg 7(a)(i) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 77.0 + reference: + - title: SSI 2022/52 reg 25(a)(i) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 84.8 + reference: + - title: SSI 2023/38 reg 20(a)(i) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 90.5 + reference: + - title: SSI 2024/35 reg 17(a)(ii) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 92.05 + reference: + - title: SSI 2025/24 reg 16(a)(ii) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 95.55 + reference: + - title: SSI 2026/56 reg 14(a)(ii) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR personal allowance, lone parent + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 para. 1(1) + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/1 + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2026 reg. 14(a)(ii) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + uprating: gov.benefit_uprating_cpi +couple: + description: Weekly personal allowance for a couple, whatever their ages. + values: + 2013-04-01: + value: 112.55 + reference: + - title: SSI 2013/48 reg 14(a)(iv) + href: https://www.legislation.gov.uk/ssi/2013/48/regulation/14 + 2014-04-01: + value: 113.7 + reference: + - title: SSI 2014/35 reg 4(a)(iv) + href: https://www.legislation.gov.uk/ssi/2014/35/regulation/4 + 2015-04-01: + value: 114.85 + reference: + - title: SSI 2015/46 reg 9(a)(iv) + href: https://www.legislation.gov.uk/ssi/2015/46/regulation/9 + 2020-04-01: + value: 116.8 + reference: + - title: SSI 2020/25 reg 8(a)(iii) + href: https://www.legislation.gov.uk/ssi/2020/25/regulation/8 + 2021-04-01: + value: 117.4 + reference: + - title: SSI 2021/51 reg 7(a)(iii) + href: https://www.legislation.gov.uk/ssi/2021/51/regulation/7 + 2022-04-01: + value: 121.05 + reference: + - title: SSI 2022/52 reg 25(a)(iii) + href: https://www.legislation.gov.uk/ssi/2022/52/regulation/25/made + 2023-04-01: + value: 133.3 + reference: + - title: SSI 2023/38 reg 20(a)(iii) + href: https://www.legislation.gov.uk/ssi/2023/38/regulation/20 + 2024-04-01: + value: 142.25 + reference: + - title: SSI 2024/35 reg 17(a)(iii) + href: https://www.legislation.gov.uk/ssi/2024/35/regulation/17 + 2025-04-01: + value: 144.65 + reference: + - title: SSI 2025/24 reg 16(a)(iii) + href: https://www.legislation.gov.uk/ssi/2025/24/regulation/16 + 2026-04-01: + value: 150.15 + reference: + - title: SSI 2026/56 reg 14(a)(iii) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + metadata: + label: Scotland working-age CTR personal allowance, couple + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 para. 1(1) + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/1 + - title: The Council Tax Reduction (Scotland) Amendment Regulations 2026 reg. 14(a)(iii) + href: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 + uprating: gov.benefit_uprating_cpi +age_threshold: + description: Age from which a single applicant receives the higher personal allowance. + values: + 2013-04-01: 25 + metadata: + label: Scotland working-age CTR personal allowance age threshold + unit: year + period: year + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 Sch. 1 para. 1(1) + href: https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/1 +metadata: + label: Scotland working-age CTR personal allowances diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/tariff_income.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/tariff_income.yaml new file mode 100644 index 0000000000..3f3c0b67cf --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/working_age/tariff_income.yaml @@ -0,0 +1,36 @@ +description: Tariff income treated as arising from a working-age applicant's capital under the Scottish council tax reduction scheme. +threshold: + description: Capital above which a working-age applicant is treated as having tariff income. + values: + 2013-04-01: 6_000 + metadata: + label: Scotland working-age CTR tariff income threshold + unit: currency-GBP + period: year + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 63(1)(b) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/63 +step: + description: Size of each capital step, or part of one, above the threshold that yields the weekly tariff income amount. + values: + 2013-04-01: 250 + metadata: + label: Scotland working-age CTR tariff income capital step + unit: currency-GBP + period: year + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 63(1)(b) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/63 +amount: + description: Weekly tariff income for each capital step, or part of one, above the threshold. + values: + 2013-04-01: 1 + metadata: + label: Scotland working-age CTR weekly tariff income per step + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 63(1)(b) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/63 +metadata: + label: Scotland working-age CTR tariff income diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/adult_premiums.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/adult_premiums.yaml new file mode 100644 index 0000000000..cee373b9c6 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/adult_premiums.yaml @@ -0,0 +1,551 @@ +description: Weekly adult premiums in the applicable amount of a working-age applicant under the Wales + council tax reduction rules. +disability_premium: + description: Wales working-age CTR disability premium. + single: + description: Weekly disability premium for a single applicant or lone parent. + values: + 2013-04-01: + value: 31.0 + reference: + - title: W.S.I. 2013/112 reg 10(c)(i) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 31.85 + reference: + - title: W.S.I. 2014/66 reg 10(d)(i) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 32.25 + reference: + - title: W.S.I. 2015/44 reg 11(d)(i) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 32.55 + reference: + - title: W.S.I. 2017/46 reg 6(c)(ii)(aa) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 33.55 + reference: + - title: W.S.I. 2018/14 reg 10(c)(i) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 34.35 + reference: + - title: W.S.I. 2019/11 reg 7(b)(i) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 34.95 + reference: + - title: W.S.I. 2020/16 reg 10(b)(i) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 35.1 + reference: + - title: W.S.I. 2021/34 reg 8(b)(i) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 36.2 + reference: + - title: W.S.I. 2022/51 reg 8(d)(i) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 39.85 + reference: + - title: W.S.I. 2023/47 reg 9(d)(i) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 42.5 + reference: + - title: W.S.I. 2024/56 reg 8(d)(i) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 43.2 + reference: + - title: W.S.I. 2025/59 reg 9(d)(i) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 44.85 + reference: + - title: W.S.I. 2026/13 reg 11(d)(i) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR disability premium, single + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 + Sch. 7 paras. 9-17 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7 + couple: + description: Weekly disability premium for a couple. + values: + 2013-04-01: + value: 44.2 + reference: + - title: W.S.I. 2013/112 reg 10(c)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 45.4 + reference: + - title: W.S.I. 2014/66 reg 10(d)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 45.95 + reference: + - title: W.S.I. 2015/44 reg 11(d)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 46.4 + reference: + - title: W.S.I. 2017/46 reg 6(c)(ii)(aa) (figure 2) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 47.8 + reference: + - title: W.S.I. 2018/14 reg 10(c)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 48.95 + reference: + - title: W.S.I. 2019/11 reg 7(b)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 49.8 + reference: + - title: W.S.I. 2020/16 reg 10(b)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 50.05 + reference: + - title: W.S.I. 2021/34 reg 8(b)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 51.6 + reference: + - title: W.S.I. 2022/51 reg 8(d)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 56.8 + reference: + - title: W.S.I. 2023/47 reg 9(d)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 60.6 + reference: + - title: W.S.I. 2024/56 reg 8(d)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 61.65 + reference: + - title: W.S.I. 2025/59 reg 9(d)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 64.0 + reference: + - title: W.S.I. 2026/13 reg 11(d)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR disability premium, couple + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 + Sch. 7 paras. 9-17 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7 +severe_disability_premium: + description: Wales working-age CTR severe disability premium. + single: + description: Weekly severe disability premium where one person qualifies, or where someone is paid + a carer benefit for caring for a member of the couple. + values: + 2013-04-01: + value: 59.5 + reference: + - title: W.S.I. 2013/112 reg 10(c)(ii) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 61.1 + reference: + - title: W.S.I. 2014/66 reg 10(d)(ii) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 61.85 + reference: + - title: W.S.I. 2015/44 reg 11(d)(ii) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 62.45 + reference: + - title: W.S.I. 2017/46 reg 6(c)(ii)(bb) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 64.3 + reference: + - title: W.S.I. 2018/14 reg 10(c)(ii) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 65.85 + reference: + - title: W.S.I. 2019/11 reg 7(b)(ii) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 66.95 + reference: + - title: W.S.I. 2020/16 reg 10(b)(ii) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 67.3 + reference: + - title: W.S.I. 2021/34 reg 8(b)(ii) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 69.4 + reference: + - title: W.S.I. 2022/51 reg 8(d)(ii) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 76.4 + reference: + - title: W.S.I. 2023/47 reg 9(d)(ii) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 81.5 + reference: + - title: W.S.I. 2024/56 reg 8(d)(ii) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 82.9 + reference: + - title: W.S.I. 2025/59 reg 9(d)(ii) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 86.05 + reference: + - title: W.S.I. 2026/13 reg 11(d)(ii) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR severe disability premium, single + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 + Sch. 7 paras. 9-17 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7 + couple: + description: Weekly severe disability premium for a couple who both qualify and for whom no one is + paid a carer benefit. + values: + 2013-04-01: + value: 119.0 + reference: + - title: W.S.I. 2013/112 reg 10(c)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 122.2 + reference: + - title: W.S.I. 2014/66 reg 10(d)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 123.7 + reference: + - title: W.S.I. 2015/44 reg 11(d)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 124.9 + reference: + - title: W.S.I. 2017/46 reg 6(c)(ii)(bb) (figure 2) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 128.6 + reference: + - title: W.S.I. 2018/14 reg 10(c)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 131.7 + reference: + - title: W.S.I. 2019/11 reg 7(b)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 133.9 + reference: + - title: W.S.I. 2020/16 reg 10(b)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 134.6 + reference: + - title: W.S.I. 2021/34 reg 8(b)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 138.8 + reference: + - title: W.S.I. 2022/51 reg 8(d)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 152.8 + reference: + - title: W.S.I. 2023/47 reg 9(d)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 163.0 + reference: + - title: W.S.I. 2024/56 reg 8(d)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 165.8 + reference: + - title: W.S.I. 2025/59 reg 9(d)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 172.1 + reference: + - title: W.S.I. 2026/13 reg 11(d)(ii) (figure 2) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR severe disability premium, couple + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 + Sch. 7 paras. 9-17 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7 +enhanced_disability_premium: + description: Wales working-age CTR enhanced disability premium. + single: + description: Weekly enhanced disability premium for a single applicant or lone parent. + values: + 2013-04-01: + value: 15.15 + reference: + - title: W.S.I. 2013/112 reg 10(c)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 15.55 + reference: + - title: W.S.I. 2014/66 reg 10(d)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 15.75 + reference: + - title: W.S.I. 2015/44 reg 11(d)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 15.9 + reference: + - title: W.S.I. 2017/46 reg 6(c)(ii)(ee) (figure 2) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 16.4 + reference: + - title: W.S.I. 2018/14 reg 10(c)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 16.8 + reference: + - title: W.S.I. 2019/11 reg 7(b)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 17.1 + reference: + - title: W.S.I. 2020/16 reg 10(b)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 17.2 + reference: + - title: W.S.I. 2021/34 reg 8(b)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 17.75 + reference: + - title: W.S.I. 2022/51 reg 8(d)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 19.55 + reference: + - title: W.S.I. 2023/47 reg 9(d)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 20.85 + reference: + - title: W.S.I. 2024/56 reg 8(d)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 21.2 + reference: + - title: W.S.I. 2025/59 reg 9(d)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 22.0 + reference: + - title: W.S.I. 2026/13 reg 11(d)(v) (figure 2) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR enhanced disability premium, single + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 + Sch. 7 paras. 9-17 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7 + couple: + description: Weekly enhanced disability premium for a couple. + values: + 2013-04-01: + value: 21.75 + reference: + - title: W.S.I. 2013/112 reg 10(c)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 22.35 + reference: + - title: W.S.I. 2014/66 reg 10(d)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 22.6 + reference: + - title: W.S.I. 2015/44 reg 11(d)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 22.85 + reference: + - title: W.S.I. 2017/46 reg 6(c)(ii)(ee) (figure 3) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 23.55 + reference: + - title: W.S.I. 2018/14 reg 10(c)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 24.1 + reference: + - title: W.S.I. 2019/11 reg 7(b)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 24.5 + reference: + - title: W.S.I. 2020/16 reg 10(b)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 24.6 + reference: + - title: W.S.I. 2021/34 reg 8(b)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 25.35 + reference: + - title: W.S.I. 2022/51 reg 8(d)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 27.9 + reference: + - title: W.S.I. 2023/47 reg 9(d)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 29.75 + reference: + - title: W.S.I. 2024/56 reg 8(d)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 30.25 + reference: + - title: W.S.I. 2025/59 reg 9(d)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 31.4 + reference: + - title: W.S.I. 2026/13 reg 11(d)(v) (figure 3) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR enhanced disability premium, couple + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 + Sch. 7 paras. 9-17 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7 +carer_premium: + description: Weekly carer premium for each claimant or partner who qualifies. + values: + 2013-04-01: + value: 33.3 + reference: + - title: W.S.I. 2013/112 reg 10(c)(iv) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 34.2 + reference: + - title: W.S.I. 2014/66 reg 10(d)(iv) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 34.6 + reference: + - title: W.S.I. 2015/44 reg 11(d)(iv) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 34.95 + reference: + - title: W.S.I. 2017/46 reg 6(c)(ii)(dd) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 36.0 + reference: + - title: W.S.I. 2018/14 reg 10(c)(iv) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 36.85 + reference: + - title: W.S.I. 2019/11 reg 7(b)(iv) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 37.5 + reference: + - title: W.S.I. 2020/16 reg 10(b)(iv) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 37.7 + reference: + - title: W.S.I. 2021/34 reg 8(b)(iv) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 38.85 + reference: + - title: W.S.I. 2022/51 reg 8(d)(iv) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 42.75 + reference: + - title: W.S.I. 2023/47 reg 9(d)(iv) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 45.6 + reference: + - title: W.S.I. 2024/56 reg 8(d)(iv) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 46.4 + reference: + - title: W.S.I. 2025/59 reg 9(d)(iv) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 48.15 + reference: + - title: W.S.I. 2026/13 reg 11(d)(iv) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR carer premium + unit: currency-GBP + period: week + uprating: gov.benefit_uprating_cpi + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 7 paras. 9-17 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7 +metadata: + label: Wales working-age CTR adult premiums diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/child_amount.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/child_amount.yaml new file mode 100644 index 0000000000..dad491f329 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/child_amount.yaml @@ -0,0 +1,55 @@ +description: Weekly amount for each child or young person in the family of an applicant who is not a pensioner + under the Welsh council tax reduction schemes. +values: + 2013-04-01: + value: 65.62 + reference: + - title: W.S.I. 2013/112 reg 10(b) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 66.33 + reference: + - title: W.S.I. 2014/66 reg 10(b) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 66.9 + reference: + - title: W.S.I. 2015/44 reg 11(b) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2022-04-01: + value: 70.8 + reference: + - title: W.S.I. 2022/51 reg 8(b) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 77.78 + reference: + - title: W.S.I. 2023/47 reg 9(b) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 83.24 + reference: + - title: W.S.I. 2024/56 reg 8(b) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 84.66 + reference: + - title: W.S.I. 2025/59 reg 9(b) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 87.88 + reference: + - title: W.S.I. 2026/13 reg 11(b) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 +metadata: + label: Wales working-age CTR child or young person amount + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 6 para. 1(1)(b) and Sch. 7 para. 3(1) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/3 + - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous + Amendments) (Wales) Regulations 2026 reg. 11(b) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + uprating: gov.benefit_uprating_cpi diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/child_enhanced_disability_premium.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/child_enhanced_disability_premium.yaml new file mode 100644 index 0000000000..9887925a20 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/child_enhanced_disability_premium.yaml @@ -0,0 +1,82 @@ +description: Weekly enhanced disability premium for each child or young person in the family of an applicant + who is not a pensioner and who gets the highest rate of the care component of disability living allowance + or the enhanced daily living component of personal independence payment, under the Welsh council tax + reduction schemes. +values: + 2013-04-01: + value: 23.45 + reference: + - title: W.S.I. 2013/112 reg 10(c)(v) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 24.08 + reference: + - title: W.S.I. 2014/66 reg 10(d)(v) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 24.43 + reference: + - title: W.S.I. 2015/44 reg 11(d)(v) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 24.78 + reference: + - title: W.S.I. 2017/46 reg 6(c)(ii)(ee) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 25.48 + reference: + - title: W.S.I. 2018/14 reg 10(c)(v) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 26.04 + reference: + - title: W.S.I. 2019/11 reg 7(b)(v) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 26.6 + reference: + - title: W.S.I. 2020/16 reg 10(b)(v) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 26.67 + reference: + - title: W.S.I. 2021/34 reg 8(b)(v) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 27.44 + reference: + - title: W.S.I. 2022/51 reg 8(d)(v) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 30.17 + reference: + - title: W.S.I. 2023/47 reg 9(d)(v) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 32.2 + reference: + - title: W.S.I. 2024/56 reg 8(d)(v) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 32.75 + reference: + - title: W.S.I. 2025/59 reg 9(d)(v) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 33.99 + reference: + - title: W.S.I. 2026/13 reg 11(d)(v) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 +metadata: + label: Wales working-age CTR child enhanced disability premium + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 7 paras. 12 and 17(5) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7 + - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous + Amendments) (Wales) Regulations 2026 reg. 11(d) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + uprating: gov.benefit_uprating_cpi diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/childcare.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/childcare.yaml new file mode 100644 index 0000000000..b83d15f029 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/childcare.yaml @@ -0,0 +1,25 @@ +description: Weekly caps on the relevant childcare charges deducted from the earnings of an applicant who is not a pensioner under the Welsh council tax reduction schemes. +maximum_one_child: + description: Weekly cap on relevant childcare charges where the family has one child with charges. + values: + 2014-04-01: 175 + metadata: + label: Wales working-age CTR childcare cap, one child + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 6 para. 20(3)(a) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/20 +maximum_two_or_more_children: + description: Weekly cap on relevant childcare charges where the family has more than one child with charges. + values: + 2014-04-01: 300 + metadata: + label: Wales working-age CTR childcare cap, two or more children + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 6 para. 20(3)(b) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/20 +metadata: + label: Wales working-age CTR childcare charges diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/disabled_child_premium.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/disabled_child_premium.yaml new file mode 100644 index 0000000000..7bbad6081a --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/disabled_child_premium.yaml @@ -0,0 +1,80 @@ +description: Weekly disabled child premium for each disabled child or young person in the family of an + applicant who is not a pensioner, under the Welsh council tax reduction schemes. +values: + 2013-04-01: + value: 57.89 + reference: + - title: W.S.I. 2013/112 reg 10(c)(iii) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 59.5 + reference: + - title: W.S.I. 2014/66 reg 10(d)(iii) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 60.06 + reference: + - title: W.S.I. 2015/44 reg 11(d)(iii) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 60.9 + reference: + - title: W.S.I. 2017/46 reg 6(c)(ii)(cc) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 62.86 + reference: + - title: W.S.I. 2018/14 reg 10(c)(iii) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 64.19 + reference: + - title: W.S.I. 2019/11 reg 7(b)(iii) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 65.52 + reference: + - title: W.S.I. 2020/16 reg 10(b)(iii) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 65.94 + reference: + - title: W.S.I. 2021/34 reg 8(b)(iii) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 68.04 + reference: + - title: W.S.I. 2022/51 reg 8(d)(iii) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 74.69 + reference: + - title: W.S.I. 2023/47 reg 9(d)(iii) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 80.01 + reference: + - title: W.S.I. 2024/56 reg 8(d)(iii) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 81.37 + reference: + - title: W.S.I. 2025/59 reg 9(d)(iii) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 84.46 + reference: + - title: W.S.I. 2026/13 reg 11(d)(iii) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 +metadata: + label: Wales working-age CTR disabled child premium + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 7 paras. 13 and 17(3) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7 + - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous + Amendments) (Wales) Regulations 2026 reg. 11(d) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + uprating: gov.benefit_uprating_cpi diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/earnings_disregard.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/earnings_disregard.yaml new file mode 100644 index 0000000000..c8797630c7 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/earnings_disregard.yaml @@ -0,0 +1,91 @@ +description: Weekly earnings disregards for applicants who are not pensioners under the Welsh council tax reduction schemes. +single: + description: Weekly earnings disregard where no other disregard applies. + values: + 2014-04-01: 5 + metadata: + label: Wales working-age CTR earnings disregard, single + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 8 para. 11 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/8 +couple: + description: Weekly earnings disregard for a couple, a member of which is in employment, to whom no higher disregard applies. + values: + 2014-04-01: 10 + metadata: + label: Wales working-age CTR earnings disregard, couple + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 8 para. 8 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/8 +lone_parent: + description: Weekly earnings disregard for a lone parent. + values: + 2014-04-01: 25 + metadata: + label: Wales working-age CTR earnings disregard, lone parent + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 8 para. 5 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/8 +disability_or_carer: + description: Weekly earnings disregard where the applicable amount includes a disability premium, severe disability premium or carer premium. + values: + 2014-04-01: 20 + metadata: + label: Wales working-age CTR earnings disregard, disability or carer + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 8 paras. 4 and 6 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/8 +additional: + description: Additional weekly earnings disregard for applicants who meet a work condition. + values: + 2014-04-01: 17.10 + metadata: + label: Wales working-age CTR additional earnings disregard + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 8 para. 18 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/8 +additional_full_time_hours: + description: Weekly hours of remunerative work from which an applicant aged 25 or over qualifies for the additional earnings disregard. + values: + 2014-04-01: 30 + metadata: + label: Wales working-age CTR additional earnings disregard full-time hours + unit: hour + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 8 para. 18(2) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/8 +additional_full_time_age: + description: Age from which an applicant working the full-time hours qualifies for the additional earnings disregard. + values: + 2014-04-01: 25 + metadata: + label: Wales working-age CTR additional earnings disregard full-time age + unit: year + period: year + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 8 para. 18(2) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/8 +remunerative_work_hours: + description: Weekly hours from which a person is in remunerative work. + values: + 2014-04-01: 16 + metadata: + label: Wales working-age CTR remunerative work hours + unit: hour + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 reg. 10(1) + href: https://www.legislation.gov.uk/wsi/2013/3029/regulation/10 +metadata: + label: Wales working-age CTR earnings disregards diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/family_premium.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/family_premium.yaml new file mode 100644 index 0000000000..ba50cb1dee --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/family_premium.yaml @@ -0,0 +1,51 @@ +description: Weekly family premium for an applicant who is not a pensioner and whose family includes at + least one child or young person, under the Welsh council tax reduction schemes. The higher rate protected + for some lone parents since 1998 is not modelled. +values: + 2013-04-01: + value: 17.4 + reference: + - title: W.S.I. 2012/3144 Sch 7 para 4(1)(b) as made + href: https://www.legislation.gov.uk/wsi/2012/3144/schedule/7/paragraph/4/made + 2015-04-01: + value: 17.45 + reference: + - title: W.S.I. 2015/44 reg 11(c) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2022-04-01: + value: 17.85 + reference: + - title: W.S.I. 2022/51 reg 8(c) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 18.53 + reference: + - title: W.S.I. 2023/47 reg 9(c) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 19.15 + reference: + - title: W.S.I. 2024/56 reg 8(c) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 19.48 + reference: + - title: W.S.I. 2025/59 reg 9(c) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 20.22 + reference: + - title: W.S.I. 2026/13 reg 11(c) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 +metadata: + label: Wales working-age CTR family premium + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 6 para. 1(1)(c) and Sch. 7 para. 4(1)(b) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/4 + - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous + Amendments) (Wales) Regulations 2026 reg. 11(c) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + uprating: gov.benefit_uprating_cpi diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/personal_allowance.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/personal_allowance.yaml new file mode 100644 index 0000000000..59db1b6272 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/personal_allowance.yaml @@ -0,0 +1,338 @@ +description: Weekly personal allowances in the applicable amount of an applicant who is not a pensioner + under the Welsh council tax reduction schemes. +single_under_25: + description: Weekly personal allowance for a single applicant aged 18 to 24 who is not entitled to main + phase employment and support allowance. + values: + 2013-04-01: + value: 56.8 + reference: + - title: W.S.I. 2013/112 reg 10(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 57.35 + reference: + - title: W.S.I. 2014/66 reg 10(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 57.9 + reference: + - title: W.S.I. 2015/44 reg 11(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 58.5 + reference: + - title: W.S.I. 2017/46 reg 6(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 60.25 + reference: + - title: W.S.I. 2018/14 reg 10(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 61.7 + reference: + - title: W.S.I. 2019/11 reg 7(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 62.75 + reference: + - title: W.S.I. 2020/16 reg 10(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 63.05 + reference: + - title: W.S.I. 2021/34 reg 8(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 65.0 + reference: + - title: W.S.I. 2022/51 reg 8(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 71.55 + reference: + - title: W.S.I. 2023/47 reg 9(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 76.35 + reference: + - title: W.S.I. 2024/56 reg 8(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 77.65 + reference: + - title: W.S.I. 2025/59 reg 9(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 80.6 + reference: + - title: W.S.I. 2026/13 reg 11(a)(i) (figure 2) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR personal allowance, single under 25 + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 7 para. 1(1) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/1 + - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous + Amendments) (Wales) Regulations 2026 reg. 11(a) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + uprating: gov.benefit_uprating_cpi +single_25_or_over: + description: Weekly personal allowance for a single applicant aged 25 or over, or of any age if entitled + to main phase employment and support allowance. + values: + 2013-04-01: + value: 71.7 + reference: + - title: W.S.I. 2013/112 reg 10(a)(i) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 72.4 + reference: + - title: W.S.I. 2014/66 reg 10(a)(i) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 73.1 + reference: + - title: W.S.I. 2015/44 reg 11(a)(i) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 73.85 + reference: + - title: W.S.I. 2017/46 reg 6(a)(i) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 76.1 + reference: + - title: W.S.I. 2018/14 reg 10(a)(i) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 77.9 + reference: + - title: W.S.I. 2019/11 reg 7(a)(i) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 79.2 + reference: + - title: W.S.I. 2020/16 reg 10(a)(i) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 79.6 + reference: + - title: W.S.I. 2021/34 reg 8(a)(i) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 82.1 + reference: + - title: W.S.I. 2022/51 reg 8(a)(i) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 90.4 + reference: + - title: W.S.I. 2023/47 reg 9(a)(i) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 96.45 + reference: + - title: W.S.I. 2024/56 reg 8(a)(i) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 98.1 + reference: + - title: W.S.I. 2025/59 reg 9(a)(i) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 101.85 + reference: + - title: W.S.I. 2026/13 reg 11(a)(i) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR personal allowance, single 25 or over + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 7 paras. 1(1) and 2 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/1 + - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous + Amendments) (Wales) Regulations 2026 reg. 11(a) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + uprating: gov.benefit_uprating_cpi +lone_parent: + description: Weekly personal allowance for a lone parent. + values: + 2013-04-01: + value: 71.7 + reference: + - title: W.S.I. 2013/112 reg 10(a)(ii) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 72.4 + reference: + - title: W.S.I. 2014/66 reg 10(a)(ii) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 73.1 + reference: + - title: W.S.I. 2015/44 reg 11(a)(ii) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 73.85 + reference: + - title: W.S.I. 2017/46 reg 6(a)(ii) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 76.1 + reference: + - title: W.S.I. 2018/14 reg 10(a)(ii) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 77.9 + reference: + - title: W.S.I. 2019/11 reg 7(a)(ii) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 79.2 + reference: + - title: W.S.I. 2020/16 reg 10(a)(ii) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 79.6 + reference: + - title: W.S.I. 2021/34 reg 8(a)(ii) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 82.1 + reference: + - title: W.S.I. 2022/51 reg 8(a)(ii) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 90.4 + reference: + - title: W.S.I. 2023/47 reg 9(a)(ii) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 96.45 + reference: + - title: W.S.I. 2024/56 reg 8(a)(ii) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 98.1 + reference: + - title: W.S.I. 2025/59 reg 9(a)(ii) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 101.85 + reference: + - title: W.S.I. 2026/13 reg 11(a)(ii) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR personal allowance, lone parent + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 7 para. 1(2) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/1 + - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous + Amendments) (Wales) Regulations 2026 reg. 11(a) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + uprating: gov.benefit_uprating_cpi +couple: + description: Weekly personal allowance for a couple. + values: + 2013-04-01: + value: 112.55 + reference: + - title: W.S.I. 2013/112 reg 10(a)(iii) + href: https://www.legislation.gov.uk/wsi/2013/112/regulation/10 + 2014-04-01: + value: 113.7 + reference: + - title: W.S.I. 2014/66 reg 10(a)(iii) + href: https://www.legislation.gov.uk/wsi/2014/66/regulation/10/made + 2015-04-01: + value: 114.85 + reference: + - title: W.S.I. 2015/44 reg 11(a)(iii) + href: https://www.legislation.gov.uk/wsi/2015/44/regulation/11 + 2017-04-01: + value: 116.0 + reference: + - title: W.S.I. 2017/46 reg 6(a)(iii) + href: https://www.legislation.gov.uk/wsi/2017/46/regulation/6 + 2018-04-01: + value: 119.5 + reference: + - title: W.S.I. 2018/14 reg 10(a)(iii) + href: https://www.legislation.gov.uk/wsi/2018/14/regulation/10 + 2019-04-01: + value: 122.35 + reference: + - title: W.S.I. 2019/11 reg 7(a)(iii) + href: https://www.legislation.gov.uk/wsi/2019/11/regulation/7 + 2020-04-01: + value: 124.45 + reference: + - title: W.S.I. 2020/16 reg 10(a)(iii) + href: https://www.legislation.gov.uk/wsi/2020/16/regulation/10 + 2021-04-01: + value: 125.05 + reference: + - title: W.S.I. 2021/34 reg 8(a)(iii) + href: https://www.legislation.gov.uk/wsi/2021/34/regulation/8 + 2022-04-01: + value: 128.95 + reference: + - title: W.S.I. 2022/51 reg 8(a)(iii) + href: https://www.legislation.gov.uk/wsi/2022/51/regulation/8 + 2023-04-01: + value: 141.95 + reference: + - title: W.S.I. 2023/47 reg 9(a)(iii) + href: https://www.legislation.gov.uk/wsi/2023/47/regulation/9 + 2024-04-01: + value: 151.45 + reference: + - title: W.S.I. 2024/56 reg 8(a)(iii) + href: https://www.legislation.gov.uk/wsi/2024/56/regulation/8 + 2025-04-01: + value: 154.0 + reference: + - title: W.S.I. 2025/59 reg 9(a)(iii) + href: https://www.legislation.gov.uk/wsi/2025/59/regulation/9 + 2026-04-01: + value: 159.85 + reference: + - title: W.S.I. 2026/13 reg 11(a)(iii) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + metadata: + label: Wales working-age CTR personal allowance, couple + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 7 para. 1(3) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/1 + - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous + Amendments) (Wales) Regulations 2026 reg. 11(a) + href: https://www.legislation.gov.uk/wsi/2026/13/regulation/11 + uprating: gov.benefit_uprating_cpi +age_threshold: + description: Age from which a single applicant receives the higher personal allowance. + values: + 2013-04-01: 25 + metadata: + label: Wales working-age CTR personal allowance age threshold + unit: year + period: year + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. + 7 para. 1(1) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/1 +metadata: + label: Wales working-age CTR personal allowances diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/tariff_income.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/tariff_income.yaml new file mode 100644 index 0000000000..bb8d5c4451 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/working_age/tariff_income.yaml @@ -0,0 +1,36 @@ +description: Tariff income treated as arising from the capital of an applicant who is not a pensioner under the Welsh council tax reduction schemes. +threshold: + description: Capital above which an applicant who is not a pensioner is treated as having tariff income. + values: + 2014-04-01: 6_000 + metadata: + label: Wales working-age CTR tariff income threshold + unit: currency-GBP + period: year + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 6 para. 33 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/33 +step: + description: Size of each capital step, or part of one, above the threshold that yields the weekly tariff income amount. + values: + 2014-04-01: 250 + metadata: + label: Wales working-age CTR tariff income capital step + unit: currency-GBP + period: year + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 6 para. 33 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/33 +amount: + description: Weekly tariff income for each capital step, or part of one, above the threshold. + values: + 2014-04-01: 1 + metadata: + label: Wales working-age CTR weekly tariff income per step + unit: currency-GBP + period: week + reference: + - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 6 para. 33 + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/33 +metadata: + label: Wales working-age CTR tariff income diff --git a/policyengine_uk/programs.yaml b/policyengine_uk/programs.yaml index 002a0de001..77b0e5d890 100644 --- a/policyengine_uk/programs.yaml +++ b/policyengine_uk/programs.yaml @@ -524,7 +524,7 @@ programs: variable: council_tax_reduction parameter_prefix: gov.local_authorities verified_start_year: 2013 - notes: First-pass national support for Scotland, Wales, and England pensioner schemes (including the Pension Credit guarantee credit disregard and savings-credit-only rules), with reported CTB/CTR retained for unsupported English working-age local schemes. + notes: National support for the Scotland and Wales schemes (working-age rules including the Universal Credit routes, the income-related benefit passport and devolved applicable amounts) and the England pensioner scheme (including the Pension Credit guarantee credit disregard and savings-credit-only rules), with reported CTB/CTR retained for unsupported English working-age local schemes. # --- Treasury programs --- - id: cost_of_living_support diff --git a/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_devolved_working_age.yaml b/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_devolved_working_age.yaml new file mode 100644 index 0000000000..84ef38293e --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_devolved_working_age.yaml @@ -0,0 +1,691 @@ +# Scotland's working-age council tax reduction scheme (SSI 2021/249) and the +# Welsh rules for persons who are not pensioners (WSI 2013/3029). Expected +# values are worked from the 2026-27 weekly amounts times 52, the model's +# weeks in a year. Council tax is £1,800 and the taper is 20% of annual +# excess income. + +- name: Wales, Universal Credit, no earnings, gets the maximum reduction + # Sch 6 paras 3 and 9: the applicable amount is the UC maximum amount and + # income is the Secretary of State's income figure (nil) plus the award, + # which equals the maximum amount, so there is no excess income. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 35 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [claimant] + would_claim_uc: true + households: + household: + members: [claimant] + region: WALES + country: WALES + council_tax: 1_800 + rent: 6_000 + savings: 0 + output: + council_tax_reduction_devolved_working_age: true + council_tax_reduction_working_age_has_universal_credit: true + simulated_council_tax_reduction_benunit: 1_800 + council_tax_reduction: 1_800 + +- name: Wales, Universal Credit, earnings with no work allowance + # Income = earnings E + award, and award = maximum - 0.55 E, so excess + # income = 0.45 E = 0.45 x 12,000 = 5,400. No income tax or NI below + # £12,570. Award = 1,800 - 0.2 x 5,400 = 720. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 35 + employment_income: 12_000 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [claimant] + would_claim_uc: true + households: + household: + members: [claimant] + region: WALES + country: WALES + council_tax: 1_800 + rent: 6_000 + savings: 0 + output: + council_tax_reduction_working_age_earned_income: 12_000 + council_tax_reduction_working_age_earnings_disregard: 0 + simulated_council_tax_reduction_benunit: 720 + +- name: Wales, Universal Credit award does not depend on the housing costs element + # The same claimant with twice the rent: the housing costs element is in + # both the applicable amount and the award, so it cancels. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 35 + employment_income: 12_000 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [claimant] + would_claim_uc: true + households: + household: + members: [claimant] + region: WALES + country: WALES + council_tax: 1_800 + rent: 12_000 + savings: 0 + output: + simulated_council_tax_reduction_benunit: 720 + +- name: Wales, couple with a child and no Universal Credit + # Sch 7: 159.85 couple + 87.88 child + 20.22 family premium = 267.95 a week, + # 13,933.40 a year. Earnings 20,000 less income tax 1,234 (1,486 less the + # 252 marriage allowance from the partner's unused personal allowance) and + # NI 594.40 = 18,171.60. Disregards: £10 (couple) + £17.10 (a 25+ member + # works 30 hours) = 27.10 a week, 1,409.20 a year. Child Benefit is + # disregarded (Sch 9 para 66). Income 16,762.40; excess 2,829; award + # 1,800 - 565.80. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 30 + employment_income: 20_000 + weekly_hours: 30 + council_tax_benefit_reported: 100 + partner: + age: 30 + child: + age: 5 + benunits: + benunit: + members: [claimant, partner, child] + would_claim_uc: false + households: + household: + members: [claimant, partner, child] + region: WALES + country: WALES + council_tax: 1_800 + savings: 0 + output: + council_tax_reduction_working_age_applicable_amount: 13_933.40 + income_tax: [1_234, 0, 0] + council_tax_reduction_working_age_earned_income: 18_171.60 + council_tax_reduction_working_age_earnings_disregard: 1_409.20 + council_tax_reduction_working_age_applicable_income: 16_762.40 + simulated_council_tax_reduction_benunit: 1_234.20 + +- name: Scotland, Universal Credit lone parent counts only the child element + # Reg 35: 95.55 lone parent + 109.85 child premium = 205.40 a week, + # 10,680.80 a year. Reg 57(1)(p): only the UC child element is income, + # which is below the applicable amount, so the maximum reduction is due. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + parent: + age: 35 + council_tax_benefit_reported: 100 + child: + age: 5 + benunits: + benunit: + members: [parent, child] + would_claim_uc: true + households: + household: + members: [parent, child] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + rent: 6_000 + savings: 0 + output: + council_tax_reduction_working_age_applicable_amount: 10_680.80 + simulated_council_tax_reduction_benunit: 1_800 + +- name: Scotland, Universal Credit single earner without children + # No child element, so no UC counts (reg 57(2)(d)). Income = 12,000 less the + # £5 disregard (260 a year; no £17.10 with UC) = 11,740. Applicable amount + # 95.55 x 52 = 4,968.60. Excess 6,771.40; award 1,800 - 1,354.28 = 445.72. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 35 + employment_income: 12_000 + weekly_hours: 30 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [claimant] + would_claim_uc: true + households: + household: + members: [claimant] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + rent: 6_000 + savings: 0 + output: + council_tax_reduction_relevant_universal_credit_payments: 0 + council_tax_reduction_working_age_earnings_disregard: 260 + council_tax_reduction_working_age_applicable_income: 11_740 + simulated_council_tax_reduction_benunit: 445.72 + +- name: Scotland, single aged 20 without Universal Credit gets the under-25 allowance + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 20 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [claimant] + would_claim_uc: false + households: + household: + members: [claimant] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + savings: 0 + output: + # 75.65 x 52 + council_tax_reduction_working_age_applicable_amount: 3_933.80 + simulated_council_tax_reduction_benunit: 1_800 + +- name: Wales, income-related ESA passports to the maximum reduction whatever the capital + # Sch 9 para 8 and Sch 10 para 8: the whole of the applicant's income and + # capital is disregarded. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 40 + employment_income: 3_000 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [claimant] + would_claim_uc: false + esa_income: 5_000 + households: + household: + members: [claimant] + region: WALES + country: WALES + council_tax: 1_800 + savings: 20_000 + output: + council_tax_reduction_working_age_passported: true + council_tax_reduction_working_age_applicable_income: 0 + council_tax_reduction_working_age_capital: 0 + simulated_council_tax_reduction_benunit: 1_800 + +- name: Scotland, income-related ESA passports to the maximum reduction + # Reg 13(11): a qualifying income-related benefit claimant gets the maximum + # reduction whatever their income. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 40 + employment_income: 3_000 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [claimant] + would_claim_uc: false + esa_income: 5_000 + households: + household: + members: [claimant] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + savings: 0 + output: + council_tax_reduction_working_age_passported: true + simulated_council_tax_reduction_benunit: 1_800 + +- name: Scotland, a passported claimant still faces the capital limit + # Reg 13(1)(a) keeps the capital condition; reg 13(11) deems only the income + # conditions met. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 40 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [claimant] + would_claim_uc: false + esa_income: 5_000 + households: + household: + members: [claimant] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + savings: 20_000 + output: + simulated_council_tax_reduction_benunit: 0 + +- name: Scotland, tariff income of £1 a week for each £250 or part above £6,000 + # Savings 10,100: 4,100 above £6,000 is 16.4 steps, rounded up to 17, so + # £17 a week, 884 a year. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 40 + benunits: + benunit: + members: [claimant] + would_claim_uc: false + households: + household: + members: [claimant] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + savings: 10_100 + output: + council_tax_reduction_working_age_tariff_income: 884 + +- name: Wales, a mixed-age couple on Universal Credit claims under the working-age rules + # WSI 2013/3029 reg 3(1)(b)(ii): a person over the qualifying age whose + # partner has an award of Universal Credit is not a pensioner. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + older: + age: 70 + council_tax_benefit_reported: 100 + younger: + age: 50 + benunits: + benunit: + members: [older, younger] + would_claim_uc: true + households: + household: + members: [older, younger] + region: WALES + country: WALES + council_tax: 1_800 + rent: 6_000 + savings: 0 + output: + council_tax_reduction_devolved_working_age: true + simulated_council_tax_reduction_benunit: 1_800 + +- name: Scotland 2015-16, lone parent without Universal Credit, before the family premium closed + # SSI 2012/303 as amended by SSI 2015/46: lone parent 73.10 + child 66.90 + + # family premium 17.45 (SSI 2014/35) = 157.45 a week, 8,187.40 a year. + period: 2015 + absolute_error_margin: 0.01 + input: + people: + parent: + age: 30 + child: + age: 4 + benunits: + benunit: + members: [parent, child] + would_claim_uc: false + households: + household: + members: [parent, child] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_200 + output: + council_tax_reduction_working_age_applicable_amount: 8_187.40 + +- name: Scotland 2018-19, child premium 25% above Housing Benefit and no family premium + # Lone parent 73.10 + child premium 83.63 (SSI 2016/253 reg 8); the family + # premium closed to new claims on 1 May 2016 (SSI 2016/81). 156.73 x 52. + period: 2018 + absolute_error_margin: 0.01 + input: + people: + parent: + age: 30 + child: + age: 4 + benunits: + benunit: + members: [parent, child] + would_claim_uc: false + households: + household: + members: [parent, child] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_200 + output: + council_tax_reduction_working_age_applicable_amount: 8_149.96 + +- name: Wales 2016-17, couple with a child without Universal Credit + # WSI 2013/3029 as amended by WSI 2015/44 (unchanged in 2016): couple 114.85 + # + child 66.90 + family premium 17.45 = 199.20 a week, 10,358.40 a year. + period: 2016 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 30 + partner: + age: 30 + child: + age: 4 + benunits: + benunit: + members: [claimant, partner, child] + would_claim_uc: false + households: + household: + members: [claimant, partner, child] + region: WALES + country: WALES + council_tax: 1_200 + output: + council_tax_reduction_working_age_applicable_amount: 10_358.40 + +- name: Wales, carer disregard is £20 of the carer's earnings plus up to £10 of the partner's + # Sch 8 paras 6-7: the carer (Carer's Allowance, no earnings) contributes + # nothing, so only £10 of the working partner's earnings is disregarded + # (520 a year). Partner: 14,000 less tax 34 (after the 252 marriage + # allowance) and NI 114.40 = 13,851.60. Applicable amount (159.85 couple + + # 48.15 carer premium) x 52 = 10,816. Income 13,851.60 - 520 + 4,495.40 + # Carer's Allowance = 17,827; excess 7,011; award 1,800 - 1,402.20. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + carer: + age: 40 + care_hours: 35 + would_claim_carers_allowance: true + council_tax_benefit_reported: 100 + partner: + age: 40 + employment_income: 14_000 + weekly_hours: 20 + benunits: + benunit: + members: [carer, partner] + would_claim_uc: false + households: + household: + members: [carer, partner] + region: WALES + country: WALES + council_tax: 1_800 + savings: 0 + output: + council_tax_reduction_working_age_earnings_disregard: 520 + council_tax_reduction_working_age_applicable_income: 17_827 + simulated_council_tax_reduction_benunit: 397.80 + +- name: Wales, the £17.10 needs the disabled member of a couple to be the one in work + # Sch 8 para 18(2)(b)(v): the disabled claimant does not work, so only the + # £20 disability disregard applies (para 4), 1,040 a year. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 40 + is_disabled_for_benefits: true + council_tax_benefit_reported: 100 + partner: + age: 40 + employment_income: 14_000 + weekly_hours: 20 + benunits: + benunit: + members: [claimant, partner] + would_claim_uc: false + households: + household: + members: [claimant, partner] + region: WALES + country: WALES + council_tax: 1_800 + savings: 0 + output: + council_tax_reduction_working_age_earnings_disregard: 1_040 + simulated_council_tax_reduction_benunit: 1_565.72 + +- name: Wales, tax on unearned income is disregarded + # Sch 9 para 4: income tax of 286 on a 14,000 private pension comes off + # unearned income. Income 13,714; applicable amount 101.85 x 52 = 5,296.20; + # award 2,000 - 0.2 x 8,417.80 = 316.44. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 60 + private_pension_income: 14_000 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [claimant] + would_claim_uc: false + households: + household: + members: [claimant] + region: WALES + country: WALES + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_working_age_unabsorbed_tax: 286 + council_tax_reduction_working_age_applicable_income: 13_714 + simulated_council_tax_reduction_benunit: 316.44 + +- name: Scotland, only the Carer Support Payment component counts, not the Carer Supplement + # SSI 2021/249 reg 4(1) (as amended by SSI 2025/340) and reg 57(1)(b)(iva): + # 86.45 x 52 = 4,495.40. Earnings 5,000 less the £20 carer disregard; + # applicable amount (95.55 + 48.15) x 52 = 7,472.40; income 8,455.40; + # award 1,800 - 196.60. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + carer: + age: 35 + care_hours: 40 + would_claim_carers_allowance: true + employment_income: 5_000 + council_tax_benefit_reported: 100 + benunits: + benunit: + members: [carer] + would_claim_uc: false + households: + household: + members: [carer] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + savings: 0 + output: + council_tax_reduction_working_age_unearned_income: 4_495.40 + simulated_council_tax_reduction_benunit: 1_603.40 + +- name: Scotland, a carer premium for each partner who is a carer + # Sch 1 para 5(3): 2 x 48.15 x 52 = 5,007.60. Applicable amount 150.15 x 52 + # + 5,007.60 = 12,815.40. Income 6,000 - 1,040 + 2 x 4,495.40 = 13,950.80; + # award 1,800 - 0.2 x 1,135.40 = 1,572.92. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + carer_one: + age: 40 + care_hours: 40 + would_claim_carers_allowance: true + employment_income: 6_000 + weekly_hours: 10 + council_tax_benefit_reported: 100 + carer_two: + age: 40 + care_hours: 40 + would_claim_carers_allowance: true + benunits: + benunit: + members: [carer_one, carer_two] + would_claim_uc: false + households: + household: + members: [carer_one, carer_two] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + savings: 0 + output: + council_tax_reduction_working_age_adult_premiums: 5_007.60 + council_tax_reduction_working_age_applicable_amount: 12_815.40 + simulated_council_tax_reduction_benunit: 1_572.92 + +- name: Scotland, statutory maternity pay is earnings on the Universal Credit route + # Reg 49(4): SMP counts as employed earnings, which takes this family's + # income well above its applicable amount. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 30 + employment_income: 15_000 + weekly_hours: 30 + council_tax_benefit_reported: 100 + partner: + age: 30 + statutory_maternity_pay: 9_000 + baby: + age: 0 + benunits: + benunit: + members: [claimant, partner, baby] + would_claim_uc: true + households: + household: + members: [claimant, partner, baby] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + rent: 6_000 + savings: 0 + output: + simulated_council_tax_reduction_benunit: 0 + +- name: Scotland, the £17.10 needs employed earnings from April 2022 + # Sch 3 para 15(1): a self-employed lone parent gets only the £25 disregard + # (1,300 a year). Earnings 15,000 less income tax 461.70 and Class 4 NI + # 145.80 = 14,392.50; income 13,092.50; applicable amount (95.55 + 109.85) + # x 52 = 10,680.80; award 1,800 - 0.2 x 2,411.70 = 1,317.66. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + parent: + age: 35 + self_employment_income: 15_000 + weekly_hours: 30 + council_tax_benefit_reported: 100 + child: + age: 5 + benunits: + benunit: + members: [parent, child] + would_claim_uc: false + households: + household: + members: [parent, child] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + savings: 0 + output: + council_tax_reduction_working_age_earnings_disregard: 1_300 + simulated_council_tax_reduction_benunit: 1_317.66 + +- name: Scotland, an employed lone parent working 30 hours gets the £17.10 + # (25 + 17.10) x 52 = 2,189.20. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + parent: + age: 35 + employment_income: 15_000 + weekly_hours: 30 + council_tax_benefit_reported: 100 + child: + age: 5 + benunits: + benunit: + members: [parent, child] + would_claim_uc: false + households: + household: + members: [parent, child] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + savings: 0 + output: + council_tax_reduction_working_age_earnings_disregard: 2_189.20 + +- name: Scotland 2025-26, the disability premium is the Scottish amount + # SSI 2025/24: £43.20 a week (2,246.40 a year), not the projected DWP rate. + period: 2025 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 40 + is_disabled_for_benefits: true + benunits: + benunit: + members: [claimant] + would_claim_uc: false + households: + household: + members: [claimant] + region: SCOTLAND + country: SCOTLAND + council_tax: 1_800 + savings: 0 + output: + council_tax_reduction_working_age_adult_premiums: 2_246.40 diff --git a/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_pension_credit.yaml b/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_pension_credit.yaml index 6e52f66d3d..376fbdb565 100644 --- a/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_pension_credit.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_pension_credit.yaml @@ -357,10 +357,14 @@ savings: 0 output: # Working age, so not eligible for Pension Credit: no guarantee credit. + # The Welsh working-age rules apply (WSI 2013/3029 Sch 6-8): applicable + # amount 101.85 x 52 = 5,296.20; income 10,000 less the £5 earnings + # disregard (260) = 9,740; award 2,000 - 0.2 x 4,443.80 = 1,111.24. guarantee_credit: 0 in_receipt_of_guarantee_credit: false - council_tax_reduction_applicable_income: 10_000 - council_tax_reduction: 993.72 + council_tax_reduction_working_age_applicable_amount: 5_296.20 + council_tax_reduction_working_age_applicable_income: 9_740 + council_tax_reduction: 1_111.24 - name: Scotland guarantee credit recipient gets maximum CTR above the capital limit period: 2026 diff --git a/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_pensioner.yaml b/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_pensioner.yaml index 444244a941..b1e3b7c2ef 100644 --- a/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_pensioner.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_pensioner.yaml @@ -304,14 +304,13 @@ council_tax_reduction_scheme_supported: true - name: In Wales the cap reaches Council Tax Reduction through Universal Credit income - # The model's Welsh formula does not route on pensioner status, but it - # counts Universal Credit as income. Capping a mixed-age couple's award - # (cap 22,020 outside London; 30,000 + 3,000 - 22,020 = 10,980) lowers that - # income and so raises the reduction. Without the cap Universal Credit of - # 30,000 would take income far above the applicable amount. 1,582.84 is the - # model's pension-age formula, not the law: the Welsh route for Universal - # Credit applicants (WSI 2013/3029 Sch 6 paras 3 and 9) would give this - # family the maximum reduction, which the model does not yet implement. + # A mixed-age couple on Universal Credit is not a CTR pensioner, so the + # Welsh route for Universal Credit applicants applies (WSI 2013/3029 Sch 6 + # paras 3 and 9): the applicable amount is the UC maximum amount (30,000) + # and income is the Secretary of State's income (nil) plus the award after + # the cap (cap 22,020 outside London; 30,000 + 3,000 - 22,020 = 10,980 off, + # leaving 19,020). Income is below the applicable amount, so the family gets + # the maximum reduction. period: 2026 absolute_error_margin: 0.01 input: @@ -325,6 +324,7 @@ benunits: benunit: members: [older, younger, child] + uc_maximum_amount: 30_000 universal_credit_pre_benefit_cap: 30_000 child_benefit: 3_000 uc_deductions: 0 @@ -339,5 +339,7 @@ output: benefit_cap_reduction: 10_980 universal_credit: 19_020 - council_tax_reduction_applicable_income: 22_020 - council_tax_benefit: 1_582.84 + council_tax_reduction_devolved_working_age: true + council_tax_reduction_working_age_applicable_amount: 30_000 + council_tax_reduction_working_age_applicable_income: 19_020 + council_tax_benefit: 2_000 diff --git a/policyengine_uk/tests/test_council_tax_reduction_devolved_working_age_properties.py b/policyengine_uk/tests/test_council_tax_reduction_devolved_working_age_properties.py new file mode 100644 index 0000000000..02e8d58779 --- /dev/null +++ b/policyengine_uk/tests/test_council_tax_reduction_devolved_working_age_properties.py @@ -0,0 +1,158 @@ +"""Properties of the Scottish and Welsh working-age council tax reduction. + +Invariants, for any working-age family in Scotland or Wales: + +1. The award is between 0 and the council tax liability. +2. Wales, Universal Credit: the award does not depend on the rent. The UC + housing costs element sits in both the applicable amount (the UC maximum + amount, WSI 2013/3029 Sch 6 para 3) and the income (the award, para 9), so + it cancels. Benefit-capped awards are excluded: the cap lowers the award + but not the maximum amount. +3. Universal Credit, both countries: the award never rises with the + claimant's earnings. In Wales excess income is the Secretary of State's + income plus the award less the maximum amount, which rises by at least 45p + for each £1 of net earnings. In Scotland only the child and childcare + elements of the award count (SSI 2021/249 reg 57(1)(p)), so income rises + by at least 45p for each £1 as well. +4. A claimant on income-related ESA and not on Universal Credit gets the + whole liability (SSI 2021/249 reg 13(11); WSI 2013/3029 Sch 9 para 8), + whatever their earnings. + +Each example puts every family and its variants in one simulation, so the +formulas also run on arrays with several benefit units and households. +""" + +import numpy as np +from hypothesis import HealthCheck, given, settings +from hypothesis import strategies as st + +from policyengine_uk import Simulation + +YEAR = 2026 +REGIONS = ["SCOTLAND", "WALES"] + + +@st.composite +def families(draw): + region = draw(st.sampled_from(REGIONS)) + couple = draw(st.booleans()) + children = draw(st.integers(0, 3)) + people = [ + { + "age": draw(st.integers(18, 60)), + "employment_income": draw(st.floats(0, 40_000)), + "weekly_hours": draw(st.sampled_from([0, 10, 20, 35])), + "council_tax_benefit_reported": 100, + } + ] + if couple: + people.append( + { + "age": draw(st.integers(18, 60)), + "employment_income": draw(st.floats(0, 20_000)), + } + ) + for _ in range(children): + people.append({"age": draw(st.integers(0, 15))}) + return { + "region": region, + "people": people, + "would_claim_uc": draw(st.booleans()), + "rent": draw(st.floats(0, 12_000)), + "council_tax": draw(st.floats(500, 3_500)), + "savings": draw(st.floats(0, 15_000)), + "esa_income": 0, + } + + +def situation(units): + people, benunits, households = {}, {}, {} + for i, unit in enumerate(units): + names = [] + for j, inputs in enumerate(unit["people"]): + name = f"p{i}_{j}" + people[name] = {k: {YEAR: v} for k, v in inputs.items()} + names.append(name) + benunits[f"b{i}"] = { + "members": names, + "would_claim_uc": {YEAR: unit["would_claim_uc"]}, + "esa_income": {YEAR: unit["esa_income"]}, + } + households[f"h{i}"] = { + "members": names, + "region": {YEAR: unit["region"]}, + "country": {YEAR: unit["region"]}, + "rent": {YEAR: unit["rent"]}, + "council_tax": {YEAR: unit["council_tax"]}, + "savings": {YEAR: unit["savings"]}, + } + return {"people": people, "benunits": benunits, "households": households} + + +def with_earnings_raised(unit, amount): + people = [dict(p) for p in unit["people"]] + people[0]["employment_income"] = people[0]["employment_income"] + amount + return {**unit, "people": people} + + +SETTINGS = settings( + max_examples=20, + deadline=None, + derandomize=True, + suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large], +) + + +@SETTINGS +@given(st.lists(families(), min_size=1, max_size=5), st.floats(100, 5_000)) +def test_devolved_working_age_award_properties(units, raise_by): + n = len(units) + variants = ( + units + + [{**u, "rent": u["rent"] * 2 + 1_000} for u in units] + + [with_earnings_raised(u, raise_by) for u in units] + ) + sim = Simulation(situation=situation(variants)) + award = sim.calculate("simulated_council_tax_reduction_benunit", YEAR) + working_age = sim.calculate("council_tax_reduction_devolved_working_age", YEAR) + has_uc = sim.calculate( + "council_tax_reduction_working_age_has_universal_credit", YEAR + ) + capped = sim.calculate("benefit_cap_reduction", YEAR) > 0 + liability = sim.calculate( + "council_tax_reduction_maximum_eligible_liability", YEAR, map_to="benunit" + ) + for i in range(n): + assert working_age[i], units[i] + # 1. Bounds. + assert -0.01 <= award[i] <= liability[i] + 0.01, units[i] + # 2. Wales UC: the rent cancels. + rent_i = n + i + if ( + units[i]["region"] == "WALES" + and has_uc[i] + and has_uc[rent_i] + and not capped[i] + and not capped[rent_i] + ): + assert abs(award[i] - award[rent_i]) < 0.01, units[i] + # 3. UC: more earnings never raise the award. + earn_i = 2 * n + i + if has_uc[i] and has_uc[earn_i] and not capped[i] and not capped[earn_i]: + assert award[earn_i] <= award[i] + 0.01, units[i] + + +@SETTINGS +@given(st.lists(families(), min_size=1, max_size=5)) +def test_income_related_esa_passports_to_the_full_liability(units): + passported = [ + {**u, "would_claim_uc": False, "esa_income": 4_000, "savings": 0} for u in units + ] + sim = Simulation(situation=situation(passported)) + award = sim.calculate("simulated_council_tax_reduction_benunit", YEAR) + liability = sim.calculate( + "council_tax_reduction_maximum_eligible_liability", YEAR, map_to="benunit" + ) + flag = sim.calculate("council_tax_reduction_working_age_passported", YEAR) + assert flag.all() + assert np.allclose(award, liability, atol=0.01) diff --git a/policyengine_uk/tests/test_means_test_income_properties.py b/policyengine_uk/tests/test_means_test_income_properties.py index fcfb8f56a2..384059de3e 100644 --- a/policyengine_uk/tests/test_means_test_income_properties.py +++ b/policyengine_uk/tests/test_means_test_income_properties.py @@ -4,7 +4,8 @@ claimant, the partner, nor the programme's own child or young person (for example an 18- or 19-year-old presumed the claimant's child but not in education, or a third adult) never changes a means test's income. The UC, HB, -IS, tax credit, CTR and Pension Credit income totals are covered. +IS, tax credit, CTR (including the Scottish and Welsh working-age income) and +Pension Credit income totals are covered. Each example builds families twice in one simulation: once with the other member's income and once without, in separate households and benefit units. @@ -24,6 +25,7 @@ "income_support_applicable_income", "tax_credits_applicable_income", "council_tax_reduction_applicable_income", + "council_tax_reduction_working_age_applicable_income", "pension_credit_income", ] EDUCATIONS = ["NOT_IN_EDUCATION", "UPPER_SECONDARY", "TERTIARY"] diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_pensioner.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_pensioner.py index a9da7f9aa3..148baab599 100644 --- a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_pensioner.py +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_pensioner.py @@ -12,8 +12,8 @@ class council_tax_reduction_pensioner(Variable): "Income Support, income-based Jobseeker's Allowance or income-related " "Employment and Support Allowance, or has an award of Universal Credit. " "A mixed-age couple on Universal Credit is therefore not a pensioner in " - "England, Wales or Scotland. The model routes English schemes on this " - "test; the Welsh and Scottish formulas do not yet use it." + "England, Wales or Scotland. English schemes are routed on this test, " + "and Welsh and Scottish claims that fail it take the working-age rules." ) definition_period = YEAR reference = ( diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/simulated_council_tax_reduction_benunit.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/simulated_council_tax_reduction_benunit.py index dd830ab861..2f26eb8032 100644 --- a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/simulated_council_tax_reduction_benunit.py +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/simulated_council_tax_reduction_benunit.py @@ -45,8 +45,21 @@ def formula(benunit, period, parameters): liability = benunit.household( "council_tax_reduction_maximum_eligible_liability", period ) * benunit("council_tax_reduction_joint_liability_share", period) - applicable_amount = benunit("council_tax_reduction_applicable_amount", period) - applicable_income = benunit("council_tax_reduction_applicable_income", period) + # Scotland's working-age scheme and the Welsh rules for persons who + # are not pensioners have their own applicable amounts and income. + devolved_working_age = benunit( + "council_tax_reduction_devolved_working_age", period + ) + applicable_amount = where( + devolved_working_age, + benunit("council_tax_reduction_working_age_applicable_amount", period), + benunit("council_tax_reduction_applicable_amount", period), + ) + applicable_income = where( + devolved_working_age, + benunit("council_tax_reduction_working_age_applicable_income", period), + benunit("council_tax_reduction_applicable_income", period), + ) non_dep_deductions = benunit("council_tax_reduction_non_dep_deductions", period) max_support = select( @@ -84,7 +97,11 @@ def formula(benunit, period, parameters): - excess_income * withdrawal_rate - non_dep_deductions, ) - capital = benunit("council_tax_reduction_assessable_capital", period) + capital = where( + devolved_working_age, + benunit("council_tax_reduction_working_age_capital", period), + benunit("council_tax_reduction_assessable_capital", period), + ) capital_eligible = capital <= capital_limit national_ctr = ( national_scheme diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/_applicant.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/_applicant.py new file mode 100644 index 0000000000..d631ec741a --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/_applicant.py @@ -0,0 +1,11 @@ +from policyengine_uk.model_api import * + + +def working_age_applicant_or_partner(person, period): + """The people whose circumstances the working-age assessment counts. + + Scotland and Wales assess the applicant and partner (SSI 2021/249 reg 36; + WSI 2013/3029 Sch 6 para 7). Every working-age CTR variable reads its + person mask from here, so a change to who the applicant is needs one edit. + """ + return person("is_claimant_or_partner", period) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/_earnings.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/_earnings.py new file mode 100644 index 0000000000..c955749df7 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/_earnings.py @@ -0,0 +1,34 @@ +from policyengine_uk.model_api import * + +STATUTORY_PAY = [ + "statutory_sick_pay", + "statutory_maternity_pay", + "statutory_paternity_pay", +] + + +def working_age_earnings_components(person, period): + """Gross earnings, employed earnings, pension deduction and tax per person. + + With an award of Universal Credit, earnings follow the Universal Credit + measure (with any minimum income floor) and all pension contributions are + deducted; otherwise employment and self-employment income count and half + of pension contributions are deducted. Statutory sick, maternity and + paternity pay are employed earnings on both routes (SSI 2021/249 regs + 49(4), 50(2); WSI 2013/3029 Sch 6 para 14(1)). + """ + has_universal_credit = person.benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + statutory_pay = add(person, period, STATUTORY_PAY) + employment = person("employment_income", period) + universal_credit_gross = ( + person("uc_mif_capped_earned_income", period) + statutory_pay + ) + legacy_gross = employment + person("self_employment_income", period) + statutory_pay + gross = where(has_universal_credit, universal_credit_gross, legacy_gross) + employed_gross = min_(employment + statutory_pay, gross) + pension_share = where(has_universal_credit, 1, 0.5) + pension_deduction = person("pension_contributions", period) * pension_share + tax = person("tax", period) + return gross, employed_gross, pension_deduction, tax diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_devolved_working_age.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_devolved_working_age.py new file mode 100644 index 0000000000..7957f01067 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_devolved_working_age.py @@ -0,0 +1,29 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_scotland_scheme, + is_wales_scheme, +) + + +class council_tax_reduction_devolved_working_age(Variable): + value_type = bool + entity = BenUnit + label = "Claims under the Scottish or Welsh working-age council tax reduction rules" + documentation = ( + "Whether the family lives in Scotland or Wales and is not a pensioner " + "for council tax reduction. Scotland's working-age scheme and the " + "Welsh rules for persons who are not pensioners have their own " + "applicable amounts, income rules and Universal Credit route." + ) + definition_period = YEAR + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/3", + "https://www.legislation.gov.uk/wsi/2013/3029/regulation/3", + ) + + def formula(benunit, period, parameters): + country = benunit.household("country", period) + devolved = is_scotland_scheme(country) | is_wales_scheme(country) + # The same per-claim scheme flag the national formula routes on. + pensioner = benunit("council_tax_reduction_claim_pensioner", period) + return devolved & ~pensioner diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_relevant_universal_credit_payments.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_relevant_universal_credit_payments.py new file mode 100644 index 0000000000..f6dfaea86f --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_relevant_universal_credit_payments.py @@ -0,0 +1,41 @@ +from policyengine_uk.model_api import * + + +class council_tax_reduction_relevant_universal_credit_payments(Variable): + value_type = float + entity = BenUnit + label = "Relevant Universal Credit payments for Scottish council tax reduction" + documentation = ( + "The part of a Universal Credit award that Scotland's working-age " + "council tax reduction scheme counts as income: the child element, " + "including the disabled child additions, plus the childcare costs " + "element, or the whole award if lower. An award with no child element " + "counts nothing. The standard allowance and the housing, carer and " + "limited capability elements are never income." + ) + definition_period = YEAR + unit = GBP + reference = "https://www.legislation.gov.uk/ssi/2021/249/regulation/57" + + def formula(benunit, period, parameters): + child_element = benunit("uc_child_element", period) + disabled_child_additions = add( + benunit, + period, + [ + "uc_individual_disabled_child_element", + "uc_individual_severely_disabled_child_element", + ], + ) + childcare_element = benunit("uc_childcare_element", period) + award = benunit( + "council_tax_reduction_working_age_universal_credit_award", period + ) + has_child_element = child_element > 0 + counted = min_( + child_element + disabled_child_additions + childcare_element, award + ) + has_universal_credit = benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + return where(has_universal_credit & has_child_element, counted, 0) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_adult_premiums.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_adult_premiums.py new file mode 100644 index 0000000000..7df38e8f44 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_adult_premiums.py @@ -0,0 +1,74 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_scotland_scheme, +) + + +class council_tax_reduction_working_age_adult_premiums(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction adult premiums" + documentation = ( + "Annual disability, severe disability, enhanced disability and carer " + "premiums in a working-age applicable amount in Scotland or Wales, at " + "each country's own amounts. Who qualifies follows the model's " + "legacy-benefit premium variables (disability_premium, " + "enhanced_disability_premium, severe_disability_premium), including " + "whether the severe disability premium is at the single or couple " + "rate. The carer premium is paid for each qualifying claimant or " + "partner. The employment and support allowance components, and the " + "disability premium's exclusion for limited capability for work, are " + "not modelled." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/17", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/17", + ) + + def formula(benunit, period, parameters): + p = parameters(period).gov.local_authorities + scotland = is_scotland_scheme(benunit.household("country", period)) + scot = p.scotland.council_tax_reduction.working_age.adult_premiums + wales = p.wales.council_tax_reduction.working_age.adult_premiums + dwp = parameters(period).gov.dwp.disability_premia + + def amount(node, field=None): + s = getattr(scot, node) + w = getattr(wales, node) + if field is not None: + s, w = getattr(s, field), getattr(w, field) + return where(scotland, s, w) + + couple = benunit("is_couple", period) + disability = benunit("disability_premium", period) > 0 + enhanced = benunit("enhanced_disability_premium", period) > 0 + severe_weekly = benunit("severe_disability_premium", period) / WEEKS_IN_YEAR + severe = severe_weekly > 0 + # The legacy variable pays either the single or the double rate; + # follow whichever it chose. + severe_double = severe_weekly > (dwp.severe_single + dwp.severe_couple) / 2 + weekly = ( + disability + * where( + couple, + amount("disability_premium", "couple"), + amount("disability_premium", "single"), + ) + + enhanced + * where( + couple, + amount("enhanced_disability_premium", "couple"), + amount("enhanced_disability_premium", "single"), + ) + + severe + * where( + severe_double, + amount("severe_disability_premium", "couple"), + amount("severe_disability_premium", "single"), + ) + + benunit("council_tax_reduction_working_age_carers", period) + * amount("carer_premium") + ) + return weekly * WEEKS_IN_YEAR diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_applicable_amount.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_applicable_amount.py new file mode 100644 index 0000000000..fa80ffc541 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_applicable_amount.py @@ -0,0 +1,50 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_wales_scheme, +) + + +class council_tax_reduction_working_age_applicable_amount(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction applicable amount" + documentation = ( + "Annual applicable amount of a working-age applicant in Scotland or " + "Wales. In Wales, an applicant with an award of Universal Credit uses " + "the Universal Credit maximum amount, including the housing costs " + "element (WSI 2013/3029 Sch 6 para 3; monthly amounts times 12/52 " + "give the same annual total). Otherwise, and for every Scottish " + "applicant including those on Universal Credit, it is the personal " + "allowance, the amounts for children, and the adult disability, " + "severe disability, enhanced disability and carer premiums at each " + "country's own amounts. The employment and support allowance " + "components are not modelled." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/35", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/1", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/3", + ) + + def formula(benunit, period, parameters): + wales = is_wales_scheme(benunit.household("country", period)) + has_universal_credit = benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + universal_credit_route = wales & has_universal_credit + own_amount = add( + benunit, + period, + [ + "council_tax_reduction_working_age_personal_allowance", + "council_tax_reduction_working_age_child_amounts", + "council_tax_reduction_working_age_adult_premiums", + ], + ) + return where( + universal_credit_route, + benunit("uc_maximum_amount", period), + own_amount, + ) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_applicable_income.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_applicable_income.py new file mode 100644 index 0000000000..85c57351bc --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_applicable_income.py @@ -0,0 +1,90 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_wales_scheme, +) + + +class council_tax_reduction_working_age_applicable_income(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction income" + documentation = ( + "Annual income of a working-age applicant in Scotland or Wales, " + "compared with the applicable amount. An applicant on Income Support, " + "income-based Jobseeker's Allowance or income-related Employment and " + "Support Allowance, and not on Universal Credit, has no income for " + "this purpose and gets the maximum reduction. A Welsh applicant with " + "Universal Credit counts the Secretary of State's Universal Credit " + "income figure (earnings before the work allowance, plus Universal " + "Credit unearned income) plus the Universal Credit award. Everyone " + "else counts net earnings less disregards and childcare charges, " + "unearned income (in Wales, less tax on it), tariff income from " + "capital and, in Scotland, the relevant Universal Credit payments." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/13", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/38", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/42", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/9", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/20", + ) + + def formula(benunit, period, parameters): + wales = is_wales_scheme(benunit.household("country", period)) + has_universal_credit = benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + passported = benunit("council_tax_reduction_working_age_passported", period) + earnings = benunit("council_tax_reduction_working_age_earned_income", period) + award = benunit( + "council_tax_reduction_working_age_universal_credit_award", period + ) + wales_universal_credit_income = ( + earnings + benunit("uc_unearned_income", period) + award + ) + disregard = benunit( + "council_tax_reduction_working_age_earnings_disregard", period + ) + childcare = benunit( + "council_tax_reduction_working_age_childcare_deduction", period + ) + # Without Universal Credit, childcare charges come off earnings after + # the disregards (WSI 2013/3029 Sch 6 para 20(1)(c); SSI 2021/249 reg + # 38(2)(c)). A Scottish applicant with Universal Credit deducts them + # from income (reg 42(2)(c)). + earnings_after_deductions = max_( + 0, earnings - disregard - where(has_universal_credit, 0, childcare) + ) + unearned = benunit("council_tax_reduction_working_age_unearned_income", period) + # Wales disregards tax on unearned income (Sch 9 para 4); Scotland + # counts unearned income gross (reg 57). + unearned_tax = where( + wales & ~has_universal_credit, + min_( + benunit("council_tax_reduction_working_age_unabsorbed_tax", period), + unearned, + ), + 0, + ) + own_rules_income = ( + earnings_after_deductions + + unearned + - unearned_tax + + add( + benunit, + period, + [ + "council_tax_reduction_working_age_tariff_income", + "council_tax_reduction_relevant_universal_credit_payments", + ], + ) + - where(has_universal_credit, childcare, 0) + ) + income = where( + wales & has_universal_credit, + wales_universal_credit_income, + own_rules_income, + ) + return where(passported, 0, max_(0, income)) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_capital.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_capital.py new file mode 100644 index 0000000000..d13ab89f6e --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_capital.py @@ -0,0 +1,42 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_wales_scheme, +) + + +class council_tax_reduction_working_age_capital(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction capital" + documentation = ( + "Capital tested against the council tax reduction capital limit for a " + "working-age claim in Scotland or Wales. A Welsh applicant with " + "Universal Credit uses the Secretary of State's Universal Credit " + "capital figure, and a Welsh applicant on Income Support, " + "income-based Jobseeker's Allowance or income-related Employment and " + "Support Allowance has all capital disregarded. Otherwise, as for " + "other council tax reduction claims in the model, household savings " + "stand in for the claimant's and partner's capital." + ) + definition_period = YEAR + unit = GBP + quantity_type = STOCK + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/66", + "https://www.legislation.gov.uk/wsi/2013/3029/regulation/30", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/9", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/10/paragraph/8", + ) + + def formula(benunit, period, parameters): + wales = is_wales_scheme(benunit.household("country", period)) + has_universal_credit = benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + passported = benunit("council_tax_reduction_working_age_passported", period) + savings = benunit.household("savings", period) + return select( + [wales & has_universal_credit, wales & passported], + [benunit("uc_assessable_capital", period), 0], + savings, + ) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_carers.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_carers.py new file mode 100644 index 0000000000..0ba18b2d9d --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_carers.py @@ -0,0 +1,33 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._applicant import ( + working_age_applicant_or_partner, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_scotland_scheme, +) + + +class council_tax_reduction_working_age_carers(Variable): + value_type = int + entity = BenUnit + label = "Claimants and partners qualifying for the working-age CTR carer premium" + documentation = ( + "The number of claimants and partners who receive Carer's Allowance " + "or, in Scotland, Carer Support Payment. In Scotland an award of " + "Universal Credit with the carer element also qualifies; when no one " + "in the family receives a carer benefit, it counts as one carer." + ) + definition_period = YEAR + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/6", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/14", + ) + + def formula(benunit, period, parameters): + person = benunit.members + claimant_or_partner = working_age_applicant_or_partner(person, period) + receives = person("receives_carer_benefit", period) + carers = benunit.sum(claimant_or_partner & receives) + scotland = is_scotland_scheme(benunit.household("country", period)) + uc_carer_element = benunit("uc_carer_element", period) > 0 + return carers + (scotland & uc_carer_element & (carers == 0)) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_child_amounts.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_child_amounts.py new file mode 100644 index 0000000000..4dca906ef6 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_child_amounts.py @@ -0,0 +1,70 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_scotland_scheme, +) + + +class council_tax_reduction_working_age_child_amounts(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction amounts for children" + documentation = ( + "Annual amounts in a working-age applicable amount in Scotland or " + "Wales for the children and young persons in the family: the child " + "premium (Scotland) or child or young person amount (Wales) for each " + "one, the family premium, and the disabled child premium and " + "child enhanced disability premium. There is no limit on the number " + "of children. A child or young person with a disability benefit or " + "who is blind gets the disabled child premium; one with the highest " + "rate of the care component of disability living allowance or the " + "enhanced daily living component of personal independence payment " + "also gets the enhanced disability premium, the same test the model " + "uses for Universal Credit's higher disabled child addition. " + "Scotland removed the family premium for new claims from 1 May " + "2016; it survives only as a transitional premium for families with " + "an unbroken claim since then, which the model does not track." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/35", + "https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/2", + "https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/3", + "https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/4", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/1", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/7", + ) + + def formula(benunit, period, parameters): + p = parameters(period).gov.local_authorities + scot = p.scotland.council_tax_reduction.working_age + wales = p.wales.council_tax_reduction.working_age + scotland = is_scotland_scheme(benunit.household("country", period)) + person = benunit.members + child = person("is_child_or_young_person_for_legacy_benefits", period) + disabled = person("is_disabled_for_benefits", period) | person( + "is_blind", period + ) + severely_disabled = person("is_severely_disabled_for_benefits", period) + children = benunit.sum(child) + disabled_children = benunit.sum(child & (disabled | severely_disabled)) + severely_disabled_children = benunit.sum(child & severely_disabled) + per_child = where(scotland, scot.child_premium, wales.child_amount) + family_premium = (children > 0) * where( + scotland, scot.family_premium, wales.family_premium + ) + disabled_child_premium = where( + scotland, scot.disabled_child_premium, wales.disabled_child_premium + ) + child_enhanced_disability_premium = where( + scotland, + scot.child_enhanced_disability_premium, + wales.child_enhanced_disability_premium, + ) + weekly = ( + children * per_child + + family_premium + + disabled_children * disabled_child_premium + + severely_disabled_children * child_enhanced_disability_premium + ) + return weekly * WEEKS_IN_YEAR diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_childcare_deduction.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_childcare_deduction.py new file mode 100644 index 0000000000..a597eb6066 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_childcare_deduction.py @@ -0,0 +1,96 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._applicant import ( + working_age_applicant_or_partner, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_scotland_scheme, +) + + +class council_tax_reduction_working_age_childcare_deduction(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction childcare charges deduction" + documentation = ( + "Annual relevant childcare charges deducted from a working-age " + "applicant's income in Scotland or Wales. Without Universal Credit, " + "childcare spending is deducted from earnings after the earnings " + "disregards (never below zero), up to a weekly cap for " + "one child or for two or more, where a lone parent, or both members " + "of a couple, are in remunerative work. A Scottish applicant with " + "Universal Credit deducts the Universal Credit childcare costs element " + "grossed up to the full cost, up to higher caps. A Welsh applicant " + "with Universal Credit uses the Secretary of State's income figure, " + "which has no childcare deduction. The number of children in the " + "family stands in for the number with childcare charges, and the " + "incapacity, hospital and prison cases for couples are not modelled." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/38", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/42", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/77", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/78", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/20", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/21", + ) + + def formula(benunit, period, parameters): + p = parameters(period).gov.local_authorities + scot = p.scotland.council_tax_reduction.working_age + wales = p.wales.council_tax_reduction.working_age + scotland = is_scotland_scheme(benunit.household("country", period)) + person = benunit.members + claimant_or_partner = working_age_applicant_or_partner(person, period) + children = benunit.sum( + person("is_child_or_young_person_for_legacy_benefits", period) + ) + two_or_more = children >= 2 + has_universal_credit = benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + # Without Universal Credit: charges paid, capped, where the lone parent + # or both members of the couple are in remunerative work. + hours_threshold = where( + scotland, + scot.earnings_disregard.remunerative_work_hours, + wales.earnings_disregard.remunerative_work_hours, + ) + in_work = person("weekly_hours", period) >= benunit.project(hours_threshold) + all_claimants_in_work = benunit.sum(claimant_or_partner & ~in_work) == 0 + charges = benunit.sum(person("childcare_expenses", period)) + weekly_cap = where( + scotland, + where( + two_or_more, + scot.childcare.maximum_two_or_more_children, + scot.childcare.maximum_one_child, + ), + where( + two_or_more, + wales.childcare.maximum_two_or_more_children, + wales.childcare.maximum_one_child, + ), + ) + legacy = where( + (children > 0) & all_claimants_in_work, + min_(charges, weekly_cap * WEEKS_IN_YEAR), + 0, + ) + # Scotland, with Universal Credit: the childcare costs element grossed + # up to the full charge. + uc_charges = benunit("uc_childcare_element", period) / ( + scot.childcare.universal_credit_costs_covered + ) + uc_weekly_cap = where( + two_or_more, + scot.childcare.universal_credit_maximum_two_or_more_children, + scot.childcare.universal_credit_maximum_one_child, + ) + scotland_uc = min_(uc_charges, uc_weekly_cap * WEEKS_IN_YEAR) + return where( + has_universal_credit, + where(scotland, scotland_uc, 0), + legacy, + ) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_earned_income.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_earned_income.py new file mode 100644 index 0000000000..be2729f3cc --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_earned_income.py @@ -0,0 +1,18 @@ +from policyengine_uk.model_api import * + + +class council_tax_reduction_working_age_earned_income(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction net earned income" + documentation = ( + "Annual net earnings of the claimant and partner for a working-age " + "council tax reduction claim in Scotland or Wales, before earnings " + "disregards. Income tax and National Insurance are deducted from each " + "person's earnings up to those earnings; in Wales any tax the earnings " + "cannot absorb is disregarded from unearned income instead (see " + "council_tax_reduction_working_age_unabsorbed_tax)." + ) + definition_period = YEAR + unit = GBP + adds = ["council_tax_reduction_working_age_person_earned_income"] diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_earnings_disregard.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_earnings_disregard.py new file mode 100644 index 0000000000..02944d9970 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_earnings_disregard.py @@ -0,0 +1,141 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._applicant import ( + working_age_applicant_or_partner, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_scotland_scheme, +) + + +class council_tax_reduction_working_age_earnings_disregard(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction earnings disregard" + documentation = ( + "Annual earnings disregarded in a working-age council tax reduction " + "claim in Scotland or Wales. One weekly disregard applies: £25 for a " + "lone parent; otherwise £20 of the family's earnings where the " + "applicable amount includes a disability or severe disability " + "premium; otherwise, with a carer premium, £20 of the carers' own " + "earnings, plus up to £10 of a non-carer partner's earnings within the " + "same £20; otherwise £10 for a couple and £5 for a single applicant. " + "Applicants without Universal Credit who meet a work condition have " + "£17.10 more disregarded if their earnings cover the other disregard, " + "their childcare charges and the £17.10; for a couple's disability " + "condition, the disabled member must be the one in remunerative work, " + "and in Scotland from April 2022 only employed earnings count. " + "Scotland applies the disregards to Universal Credit earnings too, " + "without the £17.10. A Welsh applicant with Universal Credit uses the " + "Secretary of State's income figure, which has no disregards. The " + "disregard is never more than the earnings. The £20 disregards for " + "special occupations and permitted work are not modelled." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/schedule/3", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/8", + ) + + def formula(benunit, period, parameters): + p = parameters(period).gov.local_authorities + scotland = is_scotland_scheme(benunit.household("country", period)) + scot = p.scotland.council_tax_reduction.working_age.earnings_disregard + wales = p.wales.council_tax_reduction.working_age.earnings_disregard + + def rate(name): + return where(scotland, getattr(scot, name), getattr(wales, name)) + + person = benunit.members + claimant_or_partner = working_age_applicant_or_partner(person, period) + weekly_person_earnings = ( + person("council_tax_reduction_working_age_person_earned_income", period) + / WEEKS_IN_YEAR + ) + earnings = benunit("council_tax_reduction_working_age_earned_income", period) + weekly_earnings = earnings / WEEKS_IN_YEAR + + lone_parent = benunit("is_lone_parent", period) + couple = benunit("is_couple", period) + disability = (benunit("disability_premium", period) > 0) | ( + benunit("severe_disability_premium", period) > 0 + ) + carers = benunit("council_tax_reduction_working_age_carers", period) + # Carer disregard: £20 of the carers' own earnings, plus up to £10 of a + # non-carer partner's earnings within the £20 (Wales Sch 8 paras 6-7; + # Scotland Sch 3 paras 6-7). Carers are identified by carer benefit + # receipt; a Scottish UC carer element with no carer benefit in the + # family falls back to the family's earnings. + is_carer = claimant_or_partner & person("receives_carer_benefit", period) + carer_earnings = benunit.sum(is_carer * weekly_person_earnings) + other_earnings = benunit.sum( + (claimant_or_partner & ~is_carer) * weekly_person_earnings + ) + named_carers = benunit.sum(is_carer) + carer_cap = rate("disability_or_carer") + partner_cap = rate("couple") + carer_disregard = where( + named_carers == 0, + min_(carer_cap, weekly_earnings), + where( + couple & (named_carers == 1), + min_(carer_cap, carer_earnings + min_(partner_cap, other_earnings)), + min_(carer_cap, carer_earnings), + ), + ) + base = select( + [lone_parent, disability, carers > 0, couple], + [ + min_(rate("lone_parent"), weekly_earnings), + min_(rate("disability_or_carer"), weekly_earnings), + carer_disregard, + min_(rate("couple"), weekly_earnings), + ], + min_(rate("single"), weekly_earnings), + ) + + hours = person("weekly_hours", period) + age = person("age", period) + remunerative = hours >= benunit.project(rate("remunerative_work_hours")) + in_work = benunit.any(claimant_or_partner & remunerative) + full_time_25_or_over = benunit.any( + claimant_or_partner + & (hours >= benunit.project(rate("additional_full_time_hours"))) + & (age >= benunit.project(rate("additional_full_time_age"))) + ) + # For a couple, the member in remunerative work must be the one who + # meets the disability premium conditions (Wales Sch 8 para + # 18(2)(b)(v); Scotland Sch 3 para 15(2)(b)(iv)). + disabled_worker = benunit.any( + claimant_or_partner + & person("is_disabled_for_benefits", period) + & remunerative + ) + children = benunit.sum( + person("is_child_or_young_person_for_legacy_benefits", period) + ) + work_condition = ( + full_time_25_or_over + | (couple & (children > 0) & in_work) + | (lone_parent & in_work) + | ((benunit("disability_premium", period) > 0) & disabled_worker) + ) + childcare = benunit( + "council_tax_reduction_working_age_childcare_deduction", period + ) + additional = rate("additional") + employed_only = scotland & (scot.additional_employed_earnings_only > 0) + employed = benunit( + "council_tax_reduction_working_age_employed_earned_income", period + ) + tested_earnings = where(employed_only, employed, earnings) + covers_additional = (tested_earnings > 0) & ( + tested_earnings >= (base + additional) * WEEKS_IN_YEAR + childcare + ) + has_universal_credit = benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + additional_applies = work_condition & covers_additional & ~has_universal_credit + weekly = base + additional * additional_applies + weekly = where(has_universal_credit & ~scotland, 0, weekly) + return min_(earnings, weekly * WEEKS_IN_YEAR) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_employed_earned_income.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_employed_earned_income.py new file mode 100644 index 0000000000..da19a41a7d --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_employed_earned_income.py @@ -0,0 +1,32 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._earnings import ( + working_age_earnings_components, +) + + +class council_tax_reduction_working_age_employed_earned_income(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction net employed earnings" + documentation = ( + "The employed part of the claimant's and partner's net earnings: " + "employment income and statutory sick, maternity and paternity pay, " + "with each person's deductions shared pro rata with their " + "self-employed earnings. Scotland's additional £17.10 earnings " + "disregard turns on employed earnings from April 2022." + ) + definition_period = YEAR + unit = GBP + reference = "https://www.legislation.gov.uk/ssi/2021/249/schedule/3" + + def formula(benunit, period, parameters): + person = benunit.members + gross, employed_gross, _, _ = working_age_earnings_components(person, period) + net = person("council_tax_reduction_working_age_person_earned_income", period) + share = np.divide( + employed_gross, + gross, + out=np.zeros_like(gross, dtype=float), + where=gross > 0, + ) + return benunit.sum(net * share) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_has_universal_credit.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_has_universal_credit.py new file mode 100644 index 0000000000..6f62c76a8a --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_has_universal_credit.py @@ -0,0 +1,20 @@ +from policyengine_uk.model_api import * + + +class council_tax_reduction_working_age_has_universal_credit(Variable): + value_type = bool + entity = BenUnit + label = "Has a Universal Credit award for working-age council tax reduction" + documentation = ( + "Whether the claimant or partner has an award of Universal Credit, " + "which moves a working-age council tax reduction claim onto the " + "Universal Credit income rules in Scotland and Wales." + ) + definition_period = YEAR + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/42", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/9", + ) + + def formula(benunit, period, parameters): + return benunit("is_uc_entitled", period) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_passported.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_passported.py new file mode 100644 index 0000000000..af6b286e3c --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_passported.py @@ -0,0 +1,30 @@ +from policyengine_uk.model_api import * + + +class council_tax_reduction_working_age_passported(Variable): + value_type = bool + entity = BenUnit + label = "Passported to the maximum working-age council tax reduction" + documentation = ( + "Whether the claimant or partner is on Income Support, income-based " + "Jobseeker's Allowance or income-related Employment and Support " + "Allowance and not on Universal Credit. In Scotland such a claimant " + "gets the maximum reduction (SSI 2021/249 reg 13(11)); in Wales the " + "whole of their income and capital is disregarded (WSI 2013/3029 " + "Sch 9 para 8, Sch 10 para 8)." + ) + definition_period = YEAR + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/13", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/9/paragraph/8", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/10/paragraph/8", + ) + + def formula(benunit, period, parameters): + income_related_benefit = benunit( + "council_tax_reduction_relevant_income_based_benefit", period + ) + has_universal_credit = benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + return income_related_benefit & ~has_universal_credit diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_person_earned_income.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_person_earned_income.py new file mode 100644 index 0000000000..4a5181c578 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_person_earned_income.py @@ -0,0 +1,36 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._applicant import ( + working_age_applicant_or_partner, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._earnings import ( + working_age_earnings_components, +) + + +class council_tax_reduction_working_age_person_earned_income(Variable): + value_type = float + entity = Person + label = "Working-age council tax reduction net earned income (person)" + documentation = ( + "A claimant's or partner's annual net earnings for a working-age " + "council tax reduction claim in Scotland or Wales, before earnings " + "disregards: gross earnings less pension contributions (all of them " + "with Universal Credit, half otherwise) and the person's income tax " + "and National Insurance, not below zero. Children's and other " + "members' earnings do not count." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/49", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/50", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/9", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/15", + ) + + def formula(person, period, parameters): + gross, _, pension_deduction, tax = working_age_earnings_components( + person, period + ) + claimant_or_partner = working_age_applicant_or_partner(person, period) + return claimant_or_partner * max_(0, gross - pension_deduction - tax) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_personal_allowance.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_personal_allowance.py new file mode 100644 index 0000000000..e97149210e --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_personal_allowance.py @@ -0,0 +1,73 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._applicant import ( + working_age_applicant_or_partner, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_scotland_scheme, +) + + +class council_tax_reduction_working_age_personal_allowance(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction personal allowance" + documentation = ( + "Annual personal allowance in the applicable amount of a working-age " + "applicant in Scotland or Wales. A couple and a lone parent get one " + "rate at any age. A single applicant under 25 gets the lower rate " + "unless entitled to main phase Employment and Support Allowance or, " + "in Scotland, on Universal Credit with limited capability for work. " + "Receipt of Employment and Support Allowance stands in for the main " + "phase, and the model's limited-capability-for-work-related-activity " + "flag for limited capability for work." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/1", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/7/paragraph/1", + ) + + def formula(benunit, period, parameters): + p = parameters(period).gov.local_authorities + country = benunit.household("country", period) + scotland = is_scotland_scheme(country) + scot = p.scotland.council_tax_reduction.working_age.personal_allowance + wales = p.wales.council_tax_reduction.working_age.personal_allowance + couple = benunit("is_couple", period) + lone_parent = benunit("is_lone_parent", period) + age = benunit("eldest_claimant_or_partner_age", period) + person = benunit.members + claimant_or_partner = working_age_applicant_or_partner(person, period) + on_esa = ( + add_for_members( + benunit, period, ["esa_contrib", "esa_income"], claimant_or_partner + ) + > 0 + ) + has_universal_credit = benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + limited_capability = benunit.any( + claimant_or_partner & person("uc_limited_capability_for_WRA", period) + ) + scotland_higher_single = ( + (age >= scot.age_threshold) + | on_esa + | (has_universal_credit & limited_capability) + ) + wales_higher_single = (age >= wales.age_threshold) | on_esa + scotland_single = where( + scotland_higher_single, scot.single_25_or_over, scot.single_under_25 + ) + wales_single = where( + wales_higher_single, wales.single_25_or_over, wales.single_under_25 + ) + scotland_amount = select( + [couple, lone_parent], [scot.couple, scot.lone_parent], scotland_single + ) + wales_amount = select( + [couple, lone_parent], [wales.couple, wales.lone_parent], wales_single + ) + pa = where(scotland, scotland_amount, wales_amount) + return pa * WEEKS_IN_YEAR diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_tariff_income.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_tariff_income.py new file mode 100644 index 0000000000..23b8bfc387 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_tariff_income.py @@ -0,0 +1,42 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_scotland_scheme, + is_wales_scheme, +) + + +class council_tax_reduction_working_age_tariff_income(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction tariff income" + documentation = ( + "Annual tariff income from capital in a working-age council tax " + "reduction claim in Scotland or Wales: £1 a week for each £250, or " + "part of £250, above £6,000. A Welsh applicant with Universal Credit " + "has none, because the Universal Credit income figure already " + "includes Universal Credit's own assumed yield from capital." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/63", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/33", + ) + + def formula(benunit, period, parameters): + p = parameters(period).gov.local_authorities + country = benunit.household("country", period) + scotland = is_scotland_scheme(country) + wales = is_wales_scheme(country) + scot = p.scotland.council_tax_reduction.working_age.tariff_income + welsh = p.wales.council_tax_reduction.working_age.tariff_income + threshold = where(scotland, scot.threshold, welsh.threshold) + step = where(scotland, scot.step, welsh.step) + amount = where(scotland, scot.amount, welsh.amount) + capital = benunit("council_tax_reduction_working_age_capital", period) + steps = np.ceil(max_(0, capital - threshold) / step) + has_universal_credit = benunit( + "council_tax_reduction_working_age_has_universal_credit", period + ) + applies = ~(wales & has_universal_credit) + return applies * steps * amount * WEEKS_IN_YEAR diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_unabsorbed_tax.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_unabsorbed_tax.py new file mode 100644 index 0000000000..566c6c2457 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_unabsorbed_tax.py @@ -0,0 +1,32 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._applicant import ( + working_age_applicant_or_partner, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._earnings import ( + working_age_earnings_components, +) + + +class council_tax_reduction_working_age_unabsorbed_tax(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction tax not absorbed by earnings" + documentation = ( + "Income tax and National Insurance of the claimant and partner beyond " + "what their earnings (less pension deductions) can absorb, which is " + "tax on unearned income. Wales disregards it from unearned income " + "(WSI 2013/3029 Sch 9 para 4); Scotland counts unearned income gross " + "(SSI 2021/249 reg 57)." + ) + definition_period = YEAR + unit = GBP + reference = "https://www.legislation.gov.uk/wsi/2013/3029/schedule/9/paragraph/4" + + def formula(benunit, period, parameters): + person = benunit.members + gross, _, pension_deduction, tax = working_age_earnings_components( + person, period + ) + claimant_or_partner = working_age_applicant_or_partner(person, period) + absorbed = max_(0, gross - pension_deduction) + return benunit.sum(claimant_or_partner * max_(0, tax - absorbed)) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_unearned_income.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_unearned_income.py new file mode 100644 index 0000000000..d78e74b127 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_unearned_income.py @@ -0,0 +1,62 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.working_age._applicant import ( + working_age_applicant_or_partner, +) + + +class council_tax_reduction_working_age_unearned_income(Variable): + value_type = float + entity = BenUnit + label = "Working-age council tax reduction unearned income" + documentation = ( + "Annual unearned income of the claimant and partner counted in a " + "working-age council tax reduction claim in Scotland or Wales, other " + "than Universal Credit and tariff income from capital. Retirement " + "pensions, contributory Jobseeker's Allowance and Employment and " + "Support Allowance, carer's allowance, carer support payment (the " + "Carer Support Payment component; the Scottish Carer Supplement is a " + "separate variable that does not count), " + "maternity allowance, industrial injuries benefit, incapacity benefit, " + "severe disablement allowance and working and child tax credits " + "count. Child Benefit, the income-related benefits, disability " + "benefits, Housing Benefit and child maintenance do not. Actual " + "savings interest, dividends and rent are treated as capital, which " + "yields tariff income instead." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/57", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/63", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/17", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/9", + ) + + def formula(benunit, period, parameters): + person = benunit.members + members = working_age_applicant_or_partner(person, period) + income = add_for_members( + benunit, + period, + [ + "state_pension", + "private_pension_income", + "jsa_contrib", + "esa_contrib", + "carers_allowance", + "carer_support_payment", + "maternity_allowance", + "iidb", + "incapacity_benefit", + "sda", + ], + members, + ) + tax_credits = add(benunit, period, ["working_tax_credit", "child_tax_credit"]) + bi = parameters(period).gov.contrib.ubi_center.basic_income + basic_income = ( + add_for_members(benunit, period, ["basic_income"], members) + if bi.interactions.include_in_means_tests + else 0 + ) + return income + tax_credits + basic_income diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_universal_credit_award.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_universal_credit_award.py new file mode 100644 index 0000000000..3262781744 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/working_age/council_tax_reduction_working_age_universal_credit_award.py @@ -0,0 +1,24 @@ +from policyengine_uk.model_api import * + + +class council_tax_reduction_working_age_universal_credit_award(Variable): + value_type = float + entity = BenUnit + label = "Universal Credit award for working-age council tax reduction" + documentation = ( + "The Universal Credit award after any benefit cap reduction and before " + "deductions from payment, such as advance or third-party deductions. " + "The benefit cap reduces the award (UC Regs 2013 reg 81), while " + "deductions from payment do not." + ) + definition_period = YEAR + unit = GBP + reference = ( + "https://www.legislation.gov.uk/ssi/2021/249/regulation/57", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/9", + ) + + def formula(benunit, period, parameters): + award_before_cap = benunit("universal_credit_pre_benefit_cap", period) + cap_reduction = benunit("benefit_cap_reduction", period) + return max_(0, award_before_cap - cap_reduction)