PolicyEngine · MaxGhenis · Oct 1, 2026 · Oct 1, 2026 · Oct 1, 2026 · Oct 1, 2026
diff --git a/changelog.d/legacy-capital-derived-income.fixed.md b/changelog.d/legacy-capital-derived-income.fixed.md
@@ -0,0 +1 @@
+Stop counting rent from property, and deducting tax on rent, interest and dividends, in the Income Support, Housing Benefit, Pension Credit and council tax reduction means tests, which treat income derived from capital as capital; count rent for letting part of the home less the £20 weekly sub-tenant disregard. Council tax reduction now counts land and property other than the home as capital, at market value less 10% for the expenses of sale, adds the national schemes' tariff income from capital (England for pensioners, Wales and Scotland), uses the Universal Credit assessment of capital for Universal Credit recipients where the scheme says so, and applies Oxford's disregard of capital already assessed for Universal Credit or income-related benefits.
diff --git a/docs/book/programs/gov/dwp/housing-benefit.ipynb b/docs/book/programs/gov/dwp/housing-benefit.ipynb
@@ -40,7 +40,7 @@
     "\n",
     "1. **Eligible rent**: the rent the benunit is liable for (`benunit_rent`). Where the Local Housing Allowance applies (`LHA_eligible`: renting, and no member in social housing), the eligible rent is the maximum rent (LHA), which is the LHA rate or, where the rent is lower, the rent (`LHA_cap`; SI 2006/213 regs [12D(2)(a)](https://www.legislation.gov.uk/uksi/2006/213/regulation/12D) and [13D(5)](https://www.legislation.gov.uk/uksi/2006/213/regulation/13D)).\n",
     "2. **Applicable amount** (`housing_benefit_applicable_amount`): a personal allowance derived from the benunit's composition (single, couple, lone parent) and age, plus any disability/carer premiums. This is the \"minimum income\" the household needs before HB tapers begin.\n",
-    "3. **Means test** (`housing_benefit_entitlement`): the appropriate maximum Housing Benefit is the eligible rent less `housing_benefit_non_dep_deductions` for any non-dependant adults living in the household ([reg. 70](https://www.legislation.gov.uk/uksi/2006/213/regulation/70)). The published `withdrawal_rate` (currently 0.65) of the benunit's `housing_benefit_applicable_income` in excess of the applicable amount is deducted from that maximum ([SSCBA 1992 s. 130(3)(b)](https://www.legislation.gov.uk/ukpga/1992/4/section/130), [reg. 71](https://www.legislation.gov.uk/uksi/2006/213/regulation/71)). Because the LHA caps the eligible rent, the taper comes off the LHA: a private tenant with rent above the LHA and income above the applicable amount receives the LHA less the taper, not the lower of the LHA and the rent less the taper. The pension-age regulations (SI 2006/214) have the same rules at regs 12D, 13D, 50 and 51, and the Northern Ireland regulations at SR 2006/405 regs 13C, 14D, 68 and 69 and SR 2006/406 regs 13C, 14D, 48 and 49.\n",
+    "3. **Means test** (`housing_benefit_entitlement`): the appropriate maximum Housing Benefit is the eligible rent less `housing_benefit_non_dep_deductions` for any non-dependant adults living in the household ([reg. 70](https://www.legislation.gov.uk/uksi/2006/213/regulation/70)). The published `withdrawal_rate` (currently 0.65) of the benunit's `housing_benefit_applicable_income` in excess of the applicable amount is deducted from that maximum ([SSCBA 1992 s. 130(3)(b)](https://www.legislation.gov.uk/ukpga/1992/4/section/130), [reg. 71](https://www.legislation.gov.uk/uksi/2006/213/regulation/71)). Because the LHA caps the eligible rent, the taper comes off the LHA: a private tenant with rent above the LHA and income above the applicable amount receives the LHA less the taper, not the lower of the LHA and the rent less the taper. The pension-age regulations (SI 2006/214) have the same rules at regs 12D, 13D, 50 and 51, and the Northern Ireland regulations at SR 2006/405 regs 13C, 14D, 68 and 69 and SR 2006/406 regs 13C, 14D, 48 and 49. Applicable income counts earnings, pensions and benefits net of the income tax and National Insurance on them. Income derived from capital (rent from property, interest and dividends) is not income: regulation 46(4) of the Housing Benefit Regulations 2006 treats it as capital, and Schedule 5 paragraph 22 of the pension-age regulations disregards it. The capital counts instead through `housing_benefit_tariff_income` and the capital limit. Rent for letting part of the home is the exception: it counts, less £20 a week per occupier.\n",
     "4. **Benefit cap** (`housing_benefit`): the post-means-test award is finally reduced by `benefit_cap_reduction` if the household's total benefit income exceeds the cap and no cap exemption applies.\n",
     "\n",
     "The take-up gate (`would_claim_housing_benefit`) is applied inside `housing_benefit_pre_benefit_cap`."

diff --git a/...ngine_uk/parameters/gov/dwp/legacy_means_tests/sub_tenant_rent_disregard/pension_age.yaml b/...ngine_uk/parameters/gov/dwp/legacy_means_tests/sub_tenant_rent_disregard/pension_age.yaml
@@ -0,0 +1,27 @@
+description: >
+  Weekly amount disregarded from the rent a claimant over the qualifying age
+  for State Pension Credit receives from a person who occupies part of a
+  property the claimant lives in, under an agreement to pay rent; rent below
+  this amount is disregarded in full. Pension Credit and pension-age Housing
+  Benefit use it, and the pensioner council tax reduction schemes in England,
+  Wales and Scotland copy it. Before Pension Credit began on 6 October 2003
+  there was no separate pension-age amount; Income Support, including for
+  claimants over 60, disregarded £4 (Schedule 9 paragraph 19 as made).
+metadata:
+  label: Legacy benefits pension-age sub-tenant rent disregard
+  period: week
+  unit: currency-GBP
+  reference:
+    - title: The State Pension Credit Regulations 2002 Schedule IV para. 9
+      href: https://www.legislation.gov.uk/uksi/2002/1792/schedule/IV/paragraph/9
+    - title: The Income Support (General) Regulations 1987 Schedule 9 para. 19 (as made)
+      href: https://www.legislation.gov.uk/uksi/1987/1967/schedule/9/made
+    - title: The State Pension Credit Regulations 2002 Schedule IV para. 9 (as made)
+      href: https://www.legislation.gov.uk/uksi/2002/1792/schedule/IV/made
+    - title: The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 Schedule 5 para. 10
+      href: https://www.legislation.gov.uk/uksi/2006/214/schedule/5/paragraph/10
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Schedule 5 para. 10
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/5/paragraph/10
+values:
+  1988-04-11: 4
+  2003-10-06: 20
diff --git a/...ngine_uk/parameters/gov/dwp/legacy_means_tests/sub_tenant_rent_disregard/working_age.yaml b/...ngine_uk/parameters/gov/dwp/legacy_means_tests/sub_tenant_rent_disregard/working_age.yaml
@@ -0,0 +1,30 @@
+description: >
+  Weekly amount disregarded from the rent a working-age claimant receives from
+  a person who occupies part of the claimant's home under a contractual
+  liability to pay for it, other than board and lodging; rent below this
+  amount is disregarded in full. Income Support, income-based Jobseeker's
+  Allowance, income-related Employment and Support Allowance and working-age
+  Housing Benefit use it, and the working-age council tax reduction schemes
+  in Wales and the English default scheme copy it. Before April 2008 the
+  disregard was £4 plus a further amount where the payment included heating;
+  the heating amount is not modelled.
+metadata:
+  label: Legacy benefits working-age sub-tenant rent disregard
+  period: week
+  unit: currency-GBP
+  reference:
+    - title: The Income Support (General) Regulations 1987 Schedule 9 para. 19
+      href: https://www.legislation.gov.uk/uksi/1987/1967/schedule/9/paragraph/19
+    - title: The Income Support (General) Regulations 1987 Schedule 9 para. 19 (as made)
+      href: https://www.legislation.gov.uk/uksi/1987/1967/schedule/9/made
+    - title: The Housing Benefit Regulations 2006 Schedule 5 para. 22
+      href: https://www.legislation.gov.uk/uksi/2006/213/schedule/5/paragraph/22
+    - title: The Jobseeker's Allowance Regulations 1996 Schedule 7 para. 20
+      href: https://www.legislation.gov.uk/uksi/1996/207/schedule/7/paragraph/20
+    - title: The Employment and Support Allowance Regulations 2008 Schedule 8 para. 20
+      href: https://www.legislation.gov.uk/uksi/2008/794/schedule/8/paragraph/20
+    - title: The Social Security (Miscellaneous Amendments) (No. 5) Regulations 2007 regs. 1(2), 1(3), 5(12) and 11(12)
+      href: https://www.legislation.gov.uk/uksi/2007/2618/regulation/1/made
+values:
+  1988-04-11: 4
+  2008-04-07: 20
diff --git a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/income.yaml b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/income.yaml
@@ -9,14 +9,20 @@ metadata:
     title: State Pension Credit Regulations 2002 reg. 15
   - href: https://www.legislation.gov.uk/uksi/2026/246/article/17/made
     title: SI 2026/246 art. 17 (Scottish Carer Supplement excepted from reg. 15(1))
+  - href: https://www.legislation.gov.uk/uksi/2002/1792/schedule/IV/paragraph/18
+    title: State Pension Credit Regulations 2002 Schedule IV para. 18 (actual income from capital disregarded)
   unit: list
 values:
   2002-01-01:
   - pension_credit_earnings
   - working_tax_credit
   - state_pension
   - private_pension_income
-  - property_income
+  # Rent from other property is actual income from capital, disregarded by
+  # Schedule IV para. 18; the property counts through deemed income. Rent for
+  # part of the claimant's home is reg. 15(5)(i) income, less the Schedule IV
+  # para. 9 disregard.
+  - legacy_benefits_home_letting_income
   - pension_credit_deemed_income
   - esa_contrib
   - jsa_contrib

diff --git a/...uk/parameters/gov/local_authorities/council_tax_reduction/capital/sale_expenses/rate.yaml b/...uk/parameters/gov/local_authorities/council_tax_reduction/capital/sale_expenses/rate.yaml
@@ -0,0 +1,27 @@
+description: >
+  Share of the current market or surrender value deducted from council tax
+  reduction capital where there would be expenses attributable to sale. It is
+  a flat 10% whatever the actual costs. The amount of any encumbrance secured
+  on the asset is also deducted, but the data cannot identify debt secured on
+  property other than the home, so that deduction is not modelled.
+values:
+  2013-04-01: 0.1
+metadata:
+  label: Council tax reduction capital sale expense deduction
+  period: year
+  unit: /1
+  reference:
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Schedule 1 para. 32
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/32
+    - title: The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012, Schedule para. 65
+      href: https://www.legislation.gov.uk/uksi/2012/2886/schedule/paragraph/65
+    - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Schedule 1 para. 26
+      href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/1/paragraph/26
+    - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Schedule 6 para. 28
+      href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/28
+    - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 reg. 42
+      href: https://www.legislation.gov.uk/ssi/2012/319/regulation/42
+    - title: The Council Tax Reduction (Scotland) Regulations 2012 reg. 46 (persons under pension age, to 31 March 2022)
+      href: https://www.legislation.gov.uk/ssi/2012/303/regulation/46
+    - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 70
+      href: https://www.legislation.gov.uk/ssi/2021/249/regulation/70
diff --git a/...parameters/gov/local_authorities/council_tax_reduction/capital/sale_expenses/sources.yaml b/...parameters/gov/local_authorities/council_tax_reduction/capital/sale_expenses/sources.yaml
@@ -0,0 +1,29 @@
+description: >
+  Council tax reduction capital sources whose sale would incur expenses, so
+  that they are valued at 90% of market value. Real property always has costs
+  of sale (R(IS) 21/93, as DMG 29622 applies it to the identically worded
+  Income Support rule), so `owned_land`, `other_residential_property_value`
+  and `non_residential_property_value` are listed. `savings` is not: a bank or
+  building society account is valued at its balance, and the costs of
+  withdrawing money are not costs of sale (HBGM BW1 Annex F and BP1 F2.03,
+  on the same words in the Housing Benefit regulations).
+metadata:
+  label: Council tax reduction capital sources with sale expenses
+  period: year
+  unit: list
+  reference:
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Schedule 1 para. 32(a)
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/32
+    - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Schedule 6 para. 28(a)
+      href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/28
+    - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 70(1)(a)
+      href: https://www.legislation.gov.uk/ssi/2021/249/regulation/70
+    - title: Decision Makers' Guide chapter 29, para. 29622 (real property, R(IS) 21/93)
+      href: https://assets.publishing.service.gov.uk/media/69d8f3a496c86b751317022c/dmg-Ch-29.pdf#page=124
+    - title: Housing Benefit Guidance Manual BW1, Annex F
+      href: https://assets.publishing.service.gov.uk/media/5a749328ed915d0e8e3994c0/hbgm-bw1-assessment-of-capital.pdf#page=93
+values:
+  2013-04-01:
+    - owned_land
+    - other_residential_property_value
+    - non_residential_property_value
diff --git a/policyengine_uk/parameters/gov/local_authorities/council_tax_reduction/capital/sources.yaml b/policyengine_uk/parameters/gov/local_authorities/council_tax_reduction/capital/sources.yaml
@@ -0,0 +1,44 @@
+description: >
+  Household capital counted for the council tax reduction capital limit and
+  tariff income, outside the Pension Credit and Universal Credit routes. Every
+  scheme counts the whole of the applicant's capital unless a schedule
+  disregards it, including land and property other than the home: the
+  prescribed requirements for pensioners in England (Schedule 1 paragraph
+  31(1)) and Wales (Schedule 1 paragraph 25(1)), the Welsh working-age rules
+  (Schedule 6 paragraph 26(1)), the English default scheme (paragraph 63(1)),
+  the Scottish pension-age scheme (regulation 41(1)) and the Scottish
+  working-age schemes (SSI 2012/303 regulation 43(1) to 31 March 2022, then
+  SSI 2021/249 regulations 67 and 69). `main_residence_value` is left out
+  because the home is disregarded. `corporate_wealth` is also left out for
+  now: in the data it is mostly imputed pension wealth, which the schemes
+  disregard, and it cannot yet be separated (issue 1936). Land and property
+  are valued less sale expenses (`sale_expenses`).
+metadata:
+  label: Council tax reduction capital sources
+  unit: list
+  period: year
+  reference:
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 reg. 11(2) and Schedule 1 para. 31
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/31
+    - title: The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012, Schedule para. 63
+      href: https://www.legislation.gov.uk/uksi/2012/2886/schedule/paragraph/63
+    - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 reg. 30
+      href: https://www.legislation.gov.uk/wsi/2013/3029/regulation/30
+    - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Schedule 1 para. 25
+      href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/1/paragraph/25
+    - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Schedule 6 para. 26
+      href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/26
+    - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 regs. 40 and 41
+      href: https://www.legislation.gov.uk/ssi/2012/319/regulation/41
+    - title: The Council Tax Reduction (Scotland) Regulations 2012 reg. 43 (persons under pension age, to 31 March 2022)
+      href: https://www.legislation.gov.uk/ssi/2012/303/regulation/43
+    - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 67
+      href: https://www.legislation.gov.uk/ssi/2021/249/regulation/67
+    - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 69
+      href: https://www.legislation.gov.uk/ssi/2021/249/regulation/69
+values:
+  2013-04-01:
+    - savings
+    - owned_land
+    - other_residential_property_value
+    - non_residential_property_value
diff --git a/...authorities/england/council_tax_reduction/pensioners/means_test/tariff_income/amount.yaml b/...authorities/england/council_tax_reduction/pensioners/means_test/tariff_income/amount.yaml
@@ -0,0 +1,10 @@
+description: Weekly tariff income the England Council Tax Reduction pensioner scheme counts for each step of capital, or part of one, above the threshold.
+values:
+  2013-04-01: 1
+metadata:
+  unit: currency-GBP
+  period: year
+  label: England Council Tax Reduction pensioner weekly tariff income per capital step
+  reference:
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Schedule 1 para. 37
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/37
diff --git a/...l_authorities/england/council_tax_reduction/pensioners/means_test/tariff_income/step.yaml b/...l_authorities/england/council_tax_reduction/pensioners/means_test/tariff_income/step.yaml
@@ -0,0 +1,10 @@
+description: Step of capital above the threshold, or part of one, that the England Council Tax Reduction pensioner scheme treats as yielding one amount of weekly tariff income.
+values:
+  2013-04-01: 500
+metadata:
+  unit: currency-GBP
+  period: year
+  label: England Council Tax Reduction pensioner tariff income capital step
+  reference:
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Schedule 1 para. 37
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/37
diff --git a/...horities/england/council_tax_reduction/pensioners/means_test/tariff_income/threshold.yaml b/...horities/england/council_tax_reduction/pensioners/means_test/tariff_income/threshold.yaml
@@ -0,0 +1,10 @@
+description: Capital above which the England Council Tax Reduction pensioner scheme treats capital as yielding a weekly tariff income.
+values:
+  2013-04-01: 10_000
+metadata:
+  unit: currency-GBP
+  period: year
+  label: England Council Tax Reduction pensioner tariff income threshold
+  reference:
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Schedule 1 para. 37
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/37
diff --git a/...authorities/scotland/council_tax_reduction/means_test/tariff_income/pensioner/amount.yaml b/...authorities/scotland/council_tax_reduction/means_test/tariff_income/pensioner/amount.yaml
@@ -0,0 +1,10 @@
+description: Weekly tariff income the Scotland Council Tax Reduction pensioner scheme counts for each step of capital, or part of one, above the threshold.
+values:
+  2013-04-01: 1
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Scotland Council Tax Reduction pensioner weekly tariff income per capital step
+  reference:
+    - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 reg. 27(2)
+      href: https://www.legislation.gov.uk/ssi/2012/319/regulation/27
diff --git a/...l_authorities/scotland/council_tax_reduction/means_test/tariff_income/pensioner/step.yaml b/...l_authorities/scotland/council_tax_reduction/means_test/tariff_income/pensioner/step.yaml
@@ -0,0 +1,10 @@
+description: Step of capital above the threshold, or part of one, that the Scotland Council Tax Reduction pensioner scheme treats as yielding one amount of weekly tariff income.
+values:
+  2013-04-01: 500
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Scotland Council Tax Reduction pensioner tariff income capital step
+  reference:
+    - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 reg. 27(2)
+      href: https://www.legislation.gov.uk/ssi/2012/319/regulation/27
diff --git a/...horities/scotland/council_tax_reduction/means_test/tariff_income/pensioner/threshold.yaml b/...horities/scotland/council_tax_reduction/means_test/tariff_income/pensioner/threshold.yaml
@@ -0,0 +1,10 @@
+description: Capital above which the Scotland Council Tax Reduction pensioner scheme treats capital as yielding a weekly tariff income.
+values:
+  2013-04-01: 10_000
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Scotland Council Tax Reduction pensioner tariff income threshold
+  reference:
+    - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 reg. 27(2)
+      href: https://www.legislation.gov.uk/ssi/2012/319/regulation/27
diff --git a/...thorities/scotland/council_tax_reduction/means_test/tariff_income/working_age/amount.yaml b/...thorities/scotland/council_tax_reduction/means_test/tariff_income/working_age/amount.yaml
@@ -0,0 +1,12 @@
+description: Weekly tariff income the Scotland Council Tax Reduction working-age scheme counts for each step of capital, or part of one, above the threshold.
+values:
+  2013-04-01: 1
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Scotland Council Tax Reduction working-age weekly tariff income per capital step
+  reference:
+    - title: The Council Tax Reduction (Scotland) Regulations 2012 reg. 51 (persons under pension age, to 31 March 2022)
+      href: https://www.legislation.gov.uk/ssi/2012/303/regulation/51
+    - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 63(1)(b)
+      href: https://www.legislation.gov.uk/ssi/2021/249/regulation/63
diff --git a/...authorities/scotland/council_tax_reduction/means_test/tariff_income/working_age/step.yaml b/...authorities/scotland/council_tax_reduction/means_test/tariff_income/working_age/step.yaml
@@ -0,0 +1,12 @@
+description: Step of capital above the threshold, or part of one, that the Scotland Council Tax Reduction working-age scheme treats as yielding one amount of weekly tariff income.
+values:
+  2013-04-01: 250
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Scotland Council Tax Reduction working-age tariff income capital step
+  reference:
+    - title: The Council Tax Reduction (Scotland) Regulations 2012 reg. 51 (persons under pension age, to 31 March 2022)
+      href: https://www.legislation.gov.uk/ssi/2012/303/regulation/51
+    - title: The Council Tax Reduction (Scotland) Regulations 2021 reg. 63(1)(b)
+      href: https://www.legislation.gov.uk/ssi/2021/249/regulation/63
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Stop counting rent from property, and deducting tax on rent, interest and dividends, in the Income Support, Housing Benefit, Pension Credit and council tax reduction means tests, which treat income derived from capital as capital; count rent for letting part of the home less the £20 weekly sub-tenant disregard. Council tax reduction now counts land and property other than the home as capital, at market value less 10% for the expenses of sale, adds the national schemes' tariff income from capital (England for pensioners, Wales and Scotland), uses the Universal Credit assessment of capital for Universal Credit recipients where the scheme says so, and applies Oxford's disregard of capital already assessed for Universal Credit or income-related benefits.