Model rent from boarders, lodgers and sub-tenants for the householder

changelog.d/boarder-lodger-rent.added.md

@@ -0,0 +1 @@
+Model rent from boarders, lodgers and sub-tenants for the householder: rent-a-room relief in income tax, the £20 and board-and-lodging disregards in the legacy means tests (not Universal Credit), and no non-dependant deductions for people who pay the householder rent.

policyengine_uk/data/uprating_indices.yaml

@@ -103,6 +103,8 @@ gov.economic_assumptions.yoy_growth.obr.per_capita.gdp:
 - private_pension_wealth
 - private_transfer_income
 - property_income
+- rent_paid_as_boarder
+- rent_paid_as_lodger
 - savings
 - savings_interest_income
 - sublet_income

policyengine_uk/parameters/gov/dwp/legacy_means_tests/board_and_lodging_disregard/amount.yaml

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+description: >
+  Weekly amount disregarded in full from the payments a claimant receives for
+  board and lodging accommodation provided in their home, for each person
+  provided with it. Payments above this amount are disregarded in part (see the
+  excess rate). Income Support, income-based Jobseeker's Allowance,
+  income-related Employment and Support Allowance, Housing Benefit, Pension
+  Credit and the council tax reduction schemes use it.
+metadata:
+  label: Legacy benefits board and lodging disregard
+  period: week
+  unit: currency-GBP
+  reference:
+    - title: The Income Support (General) Regulations 1987 Schedule 9 para. 20
+      href: https://www.legislation.gov.uk/uksi/1987/1967/schedule/9/paragraph/20
+    - title: The Income Support (General) Amendment Regulations 1990 regs. 1 and 22(c)
+      href: https://www.legislation.gov.uk/uksi/1990/547/made
+    - title: The Income-related Benefits Schemes (Miscellaneous Amendments) Regulations 1994 regs. 1(1)(b), 1(3) and 9(4)
+      href: https://www.legislation.gov.uk/uksi/1994/527/made
+    - title: The Housing Benefit Regulations 2006 Schedule 5 para. 42
+      href: https://www.legislation.gov.uk/uksi/2006/213/schedule/5/paragraph/42
+    - title: The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 Schedule 5 para. 9
+      href: https://www.legislation.gov.uk/uksi/2006/214/schedule/5/paragraph/9
+    - title: The State Pension Credit Regulations 2002 Schedule IV para. 8
+      href: https://www.legislation.gov.uk/uksi/2002/1792/schedule/IV/paragraph/8
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Schedule 5 para. 9
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/5/paragraph/9
+values:
+  # Income Support Schedule 9 para. 20 has disregarded £20 and half the
+  # excess since 9 April 1990 (SI 1990/547), restated in its current words
+  # from 11 April 1994 (SI 1994/527). As made it disregarded £35 of the weekly
+  # charge where the claimant was employed in providing board and lodging;
+  # that rule is not modelled.
+  1990-04-09: 20

policyengine_uk/parameters/gov/dwp/legacy_means_tests/board_and_lodging_disregard/excess_rate.yaml

@@ -0,0 +1,22 @@
+description: >
+  Share of the weekly board and lodging payments above the board and lodging
+  disregard amount that is also disregarded, for each person provided with
+  board and lodging accommodation in the claimant's home.
+metadata:
+  label: Legacy benefits board and lodging disregard rate on the excess
+  unit: /1
+  reference:
+    - title: The Income Support (General) Regulations 1987 Schedule 9 para. 20(b)
+      href: https://www.legislation.gov.uk/uksi/1987/1967/schedule/9/paragraph/20
+    - title: The Income Support (General) Amendment Regulations 1990 reg. 22(c)
+      href: https://www.legislation.gov.uk/uksi/1990/547/made
+    - title: The Housing Benefit Regulations 2006 Schedule 5 para. 42(1)(b)
+      href: https://www.legislation.gov.uk/uksi/2006/213/schedule/5/paragraph/42
+    - title: The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 Schedule 5 para. 9(b)
+      href: https://www.legislation.gov.uk/uksi/2006/214/schedule/5/paragraph/9
+    - title: The State Pension Credit Regulations 2002 Schedule IV para. 8(1)(b)
+      href: https://www.legislation.gov.uk/uksi/2002/1792/schedule/IV/paragraph/8
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Schedule 5 para. 9(b)
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/5/paragraph/9
+values:
+  1990-04-09: 0.5

policyengine_uk/parameters/gov/hmrc/income_tax/rent_a_room/basic_amount.yaml

@@ -0,0 +1,26 @@
+description: Basic amount of rent-a-room receipts an individual can receive in a tax year free of income tax. An individual who does not meet the exclusive receipts condition, because someone else also receives rent from the residence, has half this amount.
+values:
+  1992-04-06:
+    value: 3_250
+    reference:
+      - title: Finance (No. 2) Act 1992 Sch. 10 paras. 6 and 13
+        href: https://www.legislation.gov.uk/ukpga/1992/48/schedule/10/enacted
+  1997-04-06:
+    value: 4_250
+    reference:
+      - title: The Income Tax (Furnished Accommodation) (Basic Amount) Order 1996 art. 2
+        href: https://www.legislation.gov.uk/uksi/1996/2953/made
+      - title: Income Tax (Trading and Other Income) Act 2005 s. 789(4) (as enacted)
+        href: https://www.legislation.gov.uk/ukpga/2005/5/section/789/enacted
+  2016-04-06:
+    value: 7_500
+    reference:
+      - title: The Income Tax (Limit for Rent-a-Room Relief) Order 2015 arts. 1(2) and 2
+        href: https://www.legislation.gov.uk/uksi/2015/1539/made
+metadata:
+  label: Rent-a-room relief basic amount
+  period: year
+  unit: currency-GBP
+  reference:
+    - title: Income Tax (Trading and Other Income) Act 2005 s. 789
+      href: https://www.legislation.gov.uk/ukpga/2005/5/section/789