diff --git a/changelog.d/2004.fixed.md b/changelog.d/2004.fixed.md new file mode 100644 index 000000000..24d66cd53 --- /dev/null +++ b/changelog.d/2004.fixed.md @@ -0,0 +1 @@ +- Apply Housing Benefit and national Council Tax Reduction non-dependant deductions as legislated: bands include their lower edge; only a non-dependant in remunerative work, and not on IS, JSA(IB) or ESA(IR), is banded, on the couple's gross income (including UC, tax credits and child benefit); a couple pays one deduction and any other adult in the family their own; the claimant-side and non-dependant exemptions apply, with the claimant or partner read from `is_claimant_or_partner`; and the England pensioner, Scottish and Welsh CTR schemes use their own scales (2013-14 to 2026-27) instead of the Housing Benefit amounts. diff --git a/docs/book/programs/gov/dwp/housing-benefit.ipynb b/docs/book/programs/gov/dwp/housing-benefit.ipynb index 3fa1f88ec..5b849812d 100644 --- 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)). Under reg 74 (SI 2006/214 reg 55), a non-dependant aged 18 or over in remunerative work (16 hours a week or more) pays the deduction for the band containing their normal gross weekly income, counting a couple's joint income and including each band's lower edge; one not in remunerative work pays the lowest amount. A couple pays one deduction, the higher. No deduction is made for full-time students, State Pension Credit recipients, or under-25s on Income Support, income-based JSA or Universal Credit without earned income, nor for any non-dependant if the claimant or partner is blind or receives Attendance Allowance, the DLA care component, the PIP daily living component or Armed Forces Independence Payment. 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", "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/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/age_threshold.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/age_threshold.yaml index c08cba87a..d22b71993 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/age_threshold.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/age_threshold.yaml @@ -1,11 +1,13 @@ -description: A non dependent deduction is provided under Housing Benefit for filers at or above this age threshold. +description: Housing Benefit makes a non-dependant deduction only for non-dependants at or above this age. metadata: label: Housing benefit non dependent deduction age threshold period: year unit: year - reference: - - title: The Housing Benefit Regulations 2006 sec. 74 (1) - href: https://www.legislation.gov.uk/uksi/2006/213/regulation/74/2024-04-01 + reference: + - title: The Housing Benefit Regulations 2006 reg. 74(1) + href: https://www.legislation.gov.uk/uksi/2006/213/regulation/74 + - title: The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 reg. 55(1) + href: https://www.legislation.gov.uk/uksi/2006/214/regulation/55 values: - 2019-04-01: 18 + 2006-03-06: 18 diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/income_related_benefit_age_limit.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/income_related_benefit_age_limit.yaml new file mode 100644 index 000000000..643e0c413 --- /dev/null +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/income_related_benefit_age_limit.yaml @@ -0,0 +1,12 @@ +description: Housing Benefit makes no deduction for a non-dependant under this age who is on Income Support or income-based Jobseeker's Allowance, or entitled to Universal Credit calculated on the basis that they have no earned income. +values: + 2006-03-06: 25 +metadata: + label: Housing Benefit non-dependant income-related benefit exemption age limit + unit: year + period: year + reference: + - title: The Housing Benefit Regulations 2006 reg. 74(8) + href: https://www.legislation.gov.uk/uksi/2006/213/regulation/74 + - title: The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 reg. 55(8) + href: https://www.legislation.gov.uk/uksi/2006/214/regulation/55 diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/remunerative_work_hours.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/remunerative_work_hours.yaml new file mode 100644 index 000000000..0fecad832 --- /dev/null +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/remunerative_work_hours.yaml @@ -0,0 +1,12 @@ +description: Housing Benefit treats a person working at least this many hours a week as in remunerative work, which puts a non-dependant on the income-banded deduction. +values: + 2006-03-06: 16 +metadata: + label: Housing Benefit remunerative work hours + unit: hour + period: week + reference: + - title: The Housing Benefit Regulations 2006 reg. 6(1) + href: https://www.legislation.gov.uk/uksi/2006/213/regulation/6 + - title: The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 reg. 6(1) + href: https://www.legislation.gov.uk/uksi/2006/214/regulation/6 diff --git a/policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/amount.yaml b/policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/amount.yaml new file mode 100644 index 000000000..f7d2106bc --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/amount.yaml @@ -0,0 +1,154 @@ +description: England pensioner Council Tax Reduction deducts this weekly amount for each non-dependant aged 18 or over, by the non-dependant's normal gross weekly income if they are in remunerative work; a non-dependant not in remunerative work pays the lowest amount. + +# Sums from paragraph 8 of Schedule 1 to the Council Tax Reduction Schemes +# (Prescribed Requirements) (England) Regulations 2012 (SI 2012/2885), as +# substituted for each financial year by the amending instruments in the +# references. Each year's sums apply from 1 April. +brackets: +- threshold: + 2013-04-01: 0 + amount: + 2013-04-01: 3.65 + 2014-04-01: 3.7 + 2015-04-01: 3.74 + 2016-04-01: 3.77 + 2017-04-01: 3.8 + 2018-04-01: 3.9 + 2019-04-01: 4 + 2020-04-01: 4.05 + 2021-04-01: 4.05 + 2022-04-01: 4.2 + 2023-04-01: 4.6 + 2024-04-01: 4.9 + 2025-04-01: 5 + 2026-04-01: 5.2 +- threshold: + 2013-04-01: 186 + 2014-04-01: 188 + 2015-04-01: 189 + 2016-04-01: 195 + 2017-04-01: 196.95 + 2018-04-01: 202.85 + 2019-04-01: 207.7 + 2020-04-01: 217 + 2021-04-01: 217 + 2022-04-01: 224 + 2023-04-01: 236 + 2024-04-01: 256 + 2025-04-01: 266 + 2026-04-01: 279 + amount: + 2013-04-01: 7.25 + 2014-04-01: 7.45 + 2015-04-01: 7.52 + 2016-04-01: 7.58 + 2017-04-01: 7.65 + 2018-04-01: 7.9 + 2019-04-01: 8.1 + 2020-04-01: 8.25 + 2021-04-01: 8.3 + 2022-04-01: 8.55 + 2023-04-01: 9.4 + 2024-04-01: 10.05 + 2025-04-01: 10.2 + 2026-04-01: 10.6 +- threshold: + 2013-04-01: 322 + 2014-04-01: 326 + 2015-04-01: 328 + 2016-04-01: 338 + 2017-04-01: 341.4 + 2018-04-01: 351.65 + 2019-04-01: 360.1 + 2020-04-01: 377 + 2021-04-01: 377 + 2022-04-01: 389 + 2023-04-01: 410 + 2024-04-01: 445 + 2025-04-01: 463 + 2026-04-01: 485 + amount: + 2013-04-01: 9.15 + 2014-04-01: 9.4 + 2015-04-01: 9.49 + 2016-04-01: 9.56 + 2017-04-01: 9.65 + 2018-04-01: 9.95 + 2019-04-01: 10.2 + 2020-04-01: 10.35 + 2021-04-01: 10.4 + 2022-04-01: 10.7 + 2023-04-01: 11.8 + 2024-04-01: 12.6 + 2025-04-01: 12.8 + 2026-04-01: 13.3 +- threshold: + 2013-04-01: 401 + 2014-04-01: 406 + 2015-04-01: 408 + 2016-04-01: 420 + 2017-04-01: 424.2 + 2018-04-01: 436.9 + 2019-04-01: 447.4 + 2020-04-01: 469 + 2021-04-01: 469 + 2022-04-01: 484 + 2023-04-01: 511 + 2024-04-01: 554 + 2025-04-01: 577 + 2026-04-01: 605 + amount: + 2013-04-01: 10.95 + 2014-04-01: 11.25 + 2015-04-01: 11.36 + 2016-04-01: 11.45 + 2017-04-01: 11.55 + 2018-04-01: 11.9 + 2019-04-01: 12.2 + 2020-04-01: 12.4 + 2021-04-01: 12.45 + 2022-04-01: 12.85 + 2023-04-01: 14.15 + 2024-04-01: 15.1 + 2025-04-01: 15.35 + 2026-04-01: 15.95 +metadata: + label: England pensioner CTR non-dependant deduction + amount_unit: currency-GBP + threshold_unit: currency-GBP + period: week + type: single_amount + economy: false + propagate_metadata_to_children: true + uprating: gov.benefit_uprating_cpi + reference: + - title: Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, Sch. 1 para. 8 + href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/8 + - title: SI 2012/3085, sums for 2013-14 + href: https://www.legislation.gov.uk/uksi/2012/3085/made + - title: SI 2013/3181, sums for 2014-15 + href: https://www.legislation.gov.uk/uksi/2013/3181/made + - title: SI 2014/3312, sums for 2015-16 + href: https://www.legislation.gov.uk/uksi/2014/3312/made + - title: SI 2015/2041, sums for 2016-17 + href: https://www.legislation.gov.uk/uksi/2015/2041/made + - title: SI 2016/1262, sums for 2017-18 + href: https://www.legislation.gov.uk/uksi/2016/1262/made + - title: SI 2017/1305, sums for 2018-19 + href: https://www.legislation.gov.uk/uksi/2017/1305/made + - title: SI 2018/1346, sums for 2019-20 + href: https://www.legislation.gov.uk/uksi/2018/1346/made + - title: SI 2020/23, sums for 2020-21 + href: https://www.legislation.gov.uk/uksi/2020/23/made + - title: SI 2021/29, sums for 2021-22 + href: https://www.legislation.gov.uk/uksi/2021/29/made + - title: SI 2022/25, sums for 2022-23 + href: https://www.legislation.gov.uk/uksi/2022/25/made + - title: SI 2023/16, sums for 2023-24 + href: https://www.legislation.gov.uk/uksi/2023/16/made + - title: SI 2024/29, sums for 2024-25 + href: https://www.legislation.gov.uk/uksi/2024/29/made + - title: SI 2025/39, sums for 2025-26 + href: https://www.legislation.gov.uk/uksi/2025/39/made + - title: SI 2026/27, sums for 2026-27 + href: https://www.legislation.gov.uk/uksi/2026/27/made diff --git a/policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml b/policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml new file mode 100644 index 000000000..75410b1ec --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml @@ -0,0 +1,11 @@ +description: England pensioner Council Tax Reduction makes no deduction for a non-dependant entitled to Universal Credit calculated on the basis that they have no earned income, from the year this applies (Sch. 1 para. 8(8)(c)). +values: + 2013-04-01: false + 2015-04-01: true +metadata: + label: England pensioner CTR exempts non-dependants on Universal Credit without earned income + unit: bool + period: year + reference: + - title: SI 2012/2885 Sch. 1 para. 8(8)(c), inserted for 2015-16 by SI 2014/3312 reg. 2(5)(a)(vi) + href: https://www.legislation.gov.uk/uksi/2014/3312/regulation/2/made diff --git a/policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/remunerative_work_hours.yaml b/policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/remunerative_work_hours.yaml new file mode 100644 index 000000000..565e049a0 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/remunerative_work_hours.yaml @@ -0,0 +1,10 @@ +description: England pensioner Council Tax Reduction treats a person working at least this many hours a week as in remunerative work, which puts a non-dependant on the income-banded deduction. +values: + 2013-04-01: 16 +metadata: + label: England pensioner CTR remunerative work hours + unit: hour + period: week + reference: + - title: Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, reg. 10(1) + href: https://www.legislation.gov.uk/uksi/2012/2885/regulation/10 diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/amount.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/amount.yaml new file mode 100644 index 000000000..3b5c0874b --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/amount.yaml @@ -0,0 +1,160 @@ +description: Scotland Council Tax Reduction deducts this weekly amount for each non-dependant aged 18 or over, by the non-dependant's normal gross weekly income if they are in remunerative work; a non-dependant not in remunerative work pays the lowest amount. + +# Sums from regulation 48 of the Council Tax Reduction (State Pension Credit) +# (Scotland) Regulations 2012 (SSI 2012/319) and, for people under pension +# age, regulation 67 of SSI 2012/303 to 2021-22 and regulation 90 of the +# Council Tax Reduction (Scotland) Regulations 2021 (SSI 2021/249) from +# 2022-23, as substituted for each financial year by the amending instruments +# in the references. Each year's sums apply from 1 April. +brackets: +- threshold: + 2013-04-01: 0 + amount: + 2013-04-01: 3.65 + 2014-04-01: 3.75 + 2015-04-01: 3.85 + 2016-04-01: 3.9 + 2017-04-01: 3.95 + 2018-04-01: 4.05 + 2019-04-01: 4.15 + 2020-04-01: 4.25 + 2021-04-01: 4.3 + 2022-04-01: 4.45 + 2023-04-01: 4.9 + 2024-04-01: 5.25 + 2025-04-01: 5.35 + 2026-04-01: 5.55 +- threshold: + 2013-04-01: 186 + 2014-04-01: 188 + 2015-04-01: 189 + 2016-04-01: 195 + 2017-04-01: 200 + 2018-04-01: 204 + 2019-04-01: 209 + 2020-04-01: 213 + 2021-04-01: 213 + 2022-04-01: 228 + 2023-04-01: 241 + 2024-04-01: 260 + 2025-04-01: 273 + 2026-04-01: 286 + amount: + 2013-04-01: 7.25 + 2014-04-01: 7.5 + 2015-04-01: 7.7 + 2016-04-01: 7.75 + 2017-04-01: 7.85 + 2018-04-01: 8.1 + 2019-04-01: 8.3 + 2020-04-01: 8.45 + 2021-04-01: 8.5 + 2022-04-01: 8.8 + 2023-04-01: 9.7 + 2024-04-01: 10.35 + 2025-04-01: 10.55 + 2026-04-01: 10.95 +- threshold: + 2013-04-01: 322 + 2014-04-01: 326 + 2015-04-01: 328 + 2016-04-01: 338 + 2017-04-01: 346 + 2018-04-01: 354 + 2019-04-01: 363 + 2020-04-01: 370 + 2021-04-01: 370 + 2022-04-01: 396 + 2023-04-01: 418 + 2024-04-01: 451 + 2025-04-01: 474 + 2026-04-01: 497 + amount: + 2013-04-01: 9.15 + 2014-04-01: 9.5 + 2015-04-01: 9.8 + 2016-04-01: 9.85 + 2017-04-01: 9.95 + 2018-04-01: 10.25 + 2019-04-01: 10.5 + 2020-04-01: 10.7 + 2021-04-01: 10.8 + 2022-04-01: 11.15 + 2023-04-01: 12.3 + 2024-04-01: 13.15 + 2025-04-01: 13.4 + 2026-04-01: 13.9 +- threshold: + 2013-04-01: 401 + 2014-04-01: 406 + 2015-04-01: 408 + 2016-04-01: 420 + 2017-04-01: 430 + 2018-04-01: 439 + 2019-04-01: 451 + 2020-04-01: 458 + 2021-04-01: 458 + 2022-04-01: 490 + 2023-04-01: 517 + 2024-04-01: 558 + 2025-04-01: 586 + 2026-04-01: 614 + amount: + 2013-04-01: 10.95 + 2014-04-01: 11.35 + 2015-04-01: 11.7 + 2016-04-01: 11.8 + 2017-04-01: 11.9 + 2018-04-01: 12.25 + 2019-04-01: 12.55 + 2020-04-01: 12.8 + 2021-04-01: 12.9 + 2022-04-01: 13.3 + 2023-04-01: 14.65 + 2024-04-01: 15.65 + 2025-04-01: 15.95 + 2026-04-01: 16.55 +metadata: + label: Scotland CTR non-dependant deduction + amount_unit: currency-GBP + threshold_unit: currency-GBP + period: week + type: single_amount + economy: false + propagate_metadata_to_children: true + uprating: gov.benefit_uprating_cpi + reference: + - title: Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012, reg. 48 + href: https://www.legislation.gov.uk/ssi/2012/319/regulation/48 + - title: Council Tax Reduction (Scotland) Regulations 2012, reg. 67 (to 31 March 2022) + href: https://www.legislation.gov.uk/ssi/2012/303/regulation/67 + - title: Council Tax Reduction (Scotland) Regulations 2021, reg. 90 + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/90 + - title: SSI 2013/49, sums for 2013-14 + href: https://www.legislation.gov.uk/ssi/2013/49/made + - title: SSI 2014/35, sums for 2014-15 + href: https://www.legislation.gov.uk/ssi/2014/35/made + - title: SSI 2015/46, sums for 2015-16 + href: https://www.legislation.gov.uk/ssi/2015/46/made + - title: SSI 2016/81, sums for 2016-17 + href: https://www.legislation.gov.uk/ssi/2016/81/made + - title: SSI 2017/41, sums for 2017-18 + href: https://www.legislation.gov.uk/ssi/2017/41/made + - title: SSI 2018/69, sums for 2018-19 + href: https://www.legislation.gov.uk/ssi/2018/69/made + - title: SSI 2019/29, sums for 2019-20 + href: https://www.legislation.gov.uk/ssi/2019/29/made + - title: SSI 2020/25, sums for 2020-21 + href: https://www.legislation.gov.uk/ssi/2020/25/made + - title: SSI 2021/51, sums for 2021-22 + href: https://www.legislation.gov.uk/ssi/2021/51/made + - title: SSI 2022/52, sums for 2022-23 + href: https://www.legislation.gov.uk/ssi/2022/52/made + - title: SSI 2023/38, sums for 2023-24 + href: https://www.legislation.gov.uk/ssi/2023/38/made + - title: SSI 2024/35, sums for 2024-25 + href: https://www.legislation.gov.uk/ssi/2024/35/made + - title: SSI 2025/24, sums for 2025-26 + href: https://www.legislation.gov.uk/ssi/2025/24/made + - title: SSI 2026/56, sums for 2026-27 + href: https://www.legislation.gov.uk/ssi/2026/56/made diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml new file mode 100644 index 000000000..7ee2d4484 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml @@ -0,0 +1,13 @@ +description: Scotland Council Tax Reduction makes no deduction for a non-dependant entitled to Universal Credit calculated on the basis that they have no earned income, from the year this applies (SSI 2012/319 reg. 48(8)(c), SSI 2012/303 reg. 67(8)(c) and SSI 2021/249 reg. 90(8)(c)). +values: + 2013-04-01: false + 2016-04-01: true +metadata: + label: Scotland CTR exempts non-dependants on Universal Credit without earned income + unit: bool + period: year + reference: + - title: SSI 2012/319 reg. 48(8)(c) and SSI 2012/303 reg. 67(8)(c), inserted from 1 April 2016 by SSI 2016/81 + href: https://www.legislation.gov.uk/ssi/2016/81/made + - title: Council Tax Reduction (Scotland) Regulations 2021, reg. 90(8)(c) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/90 diff --git a/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/remunerative_work_hours.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/remunerative_work_hours.yaml new file mode 100644 index 000000000..9bf0f1cdf --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/remunerative_work_hours.yaml @@ -0,0 +1,14 @@ +description: Scotland Council Tax Reduction treats a person working at least this many hours a week as in remunerative work, which puts a non-dependant on the income-banded deduction. +values: + 2013-04-01: 16 +metadata: + label: Scotland CTR remunerative work hours + unit: hour + period: week + reference: + - title: Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012, reg. 6(1) + href: https://www.legislation.gov.uk/ssi/2012/319/regulation/6 + - title: Council Tax Reduction (Scotland) Regulations 2012, reg. 6(1) (to 31 March 2022) + href: https://www.legislation.gov.uk/ssi/2012/303/regulation/6 + - title: Council Tax Reduction (Scotland) Regulations 2021, reg. 10(1) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/10 diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/amount.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/amount.yaml new file mode 100644 index 000000000..72afa4a59 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/amount.yaml @@ -0,0 +1,162 @@ +description: Wales Council Tax Reduction deducts this weekly amount for each non-dependant aged 18 or over, by the non-dependant's normal gross weekly income if they are in remunerative work; a non-dependant not in remunerative work pays the lowest amount. + +# Sums from paragraph 3 of Schedule 1 (pensioners) and paragraph 5 of Schedule +# 6 (persons who are not pensioners) to the Council Tax Reduction Schemes and +# Prescribed Requirements (Wales) Regulations 2013 (WSI 2013/3029); for +# 2013-14, the same paragraphs of WSI 2012/3144, as substituted for each +# financial year by the amending instruments in the references. Each year's +# sums apply from 1 April. +# 2016-17: the English text sets the first band at £194; the Welsh text has +# £195 (WSI 2017/46 reg. 3(a)(iii)-(v) replaced both). +brackets: +- threshold: + 2013-04-01: 0 + amount: + 2013-04-01: 3.65 + 2014-04-01: 3.75 + 2015-04-01: 3.9 + 2016-04-01: 4.05 + 2017-04-01: 4.2 + 2018-04-01: 4.35 + 2019-04-01: 4.55 + 2020-04-01: 4.85 + 2021-04-01: 5.1 + 2022-04-01: 5.3 + 2023-04-01: 5.45 + 2024-04-01: 5.8 + 2025-04-01: 6.25 + 2026-04-01: 6.7 +- threshold: + 2013-04-01: 186 + 2014-04-01: 188 + 2015-04-01: 189 + 2016-04-01: 194 + 2017-04-01: 200 + 2018-04-01: 205 + 2019-04-01: 210 + 2020-04-01: 217 + 2021-04-01: 217 + 2022-04-01: 224 + 2023-04-01: 236 + 2024-04-01: 256 + 2025-04-01: 266 + 2026-04-01: 279 + amount: + 2013-04-01: 7.25 + 2014-04-01: 7.5 + 2015-04-01: 7.8 + 2016-04-01: 8.1 + 2017-04-01: 8.4 + 2018-04-01: 8.7 + 2019-04-01: 9.15 + 2020-04-01: 9.75 + 2021-04-01: 10.2 + 2022-04-01: 10.6 + 2023-04-01: 10.9 + 2024-04-01: 11.55 + 2025-04-01: 12.45 + 2026-04-01: 13.35 +- threshold: + 2013-04-01: 322 + 2014-04-01: 326 + 2015-04-01: 328 + 2016-04-01: 338 + 2017-04-01: 346 + 2018-04-01: 355 + 2019-04-01: 365 + 2020-04-01: 377 + 2021-04-01: 377 + 2022-04-01: 389 + 2023-04-01: 410 + 2024-04-01: 445 + 2025-04-01: 463 + 2026-04-01: 485 + amount: + 2013-04-01: 9.15 + 2014-04-01: 9.45 + 2015-04-01: 9.85 + 2016-04-01: 10.25 + 2017-04-01: 10.6 + 2018-04-01: 10.95 + 2019-04-01: 11.5 + 2020-04-01: 12.25 + 2021-04-01: 12.85 + 2022-04-01: 13.35 + 2023-04-01: 13.7 + 2024-04-01: 14.5 + 2025-04-01: 15.65 + 2026-04-01: 16.8 +- threshold: + 2013-04-01: 401 + 2014-04-01: 406 + 2015-04-01: 408 + 2016-04-01: 420 + 2017-04-01: 430 + 2018-04-01: 440 + 2019-04-01: 450 + 2020-04-01: 469 + 2021-04-01: 469 + 2022-04-01: 484 + 2023-04-01: 511 + 2024-04-01: 554 + 2025-04-01: 577 + 2026-04-01: 605 + amount: + 2013-04-01: 10.95 + 2014-04-01: 11.3 + 2015-04-01: 11.75 + 2016-04-01: 12.25 + 2017-04-01: 12.7 + 2018-04-01: 13.1 + 2019-04-01: 13.75 + 2020-04-01: 14.65 + 2021-04-01: 15.35 + 2022-04-01: 15.95 + 2023-04-01: 16.4 + 2024-04-01: 17.35 + 2025-04-01: 18.7 + 2026-04-01: 20.05 +metadata: + label: Wales CTR non-dependant deduction + amount_unit: currency-GBP + threshold_unit: currency-GBP + period: week + type: single_amount + economy: false + propagate_metadata_to_children: true + uprating: gov.benefit_uprating_cpi + reference: + - title: Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013, Sch. 1 para. 3 (pensioners) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/1/paragraph/3 + - title: Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013, Sch. 6 para. 5 (persons who are not pensioners) + href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/5 + - title: Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 (2013-14), Sch. 1 para. 3 and Sch. 6 para. 5 + href: https://www.legislation.gov.uk/wsi/2012/3144/schedule/1/paragraph/3 + - title: WSI 2013/112, sums for 2013-14 + href: https://www.legislation.gov.uk/wsi/2013/112/made + - title: WSI 2014/66, sums for 2014-15 + href: https://www.legislation.gov.uk/wsi/2014/66/made + - title: WSI 2015/44, sums for 2015-16 + href: https://www.legislation.gov.uk/wsi/2015/44/made + - title: WSI 2016/50, sums for 2016-17 + href: https://www.legislation.gov.uk/wsi/2016/50/made + - title: WSI 2017/46, sums for 2017-18 + href: https://www.legislation.gov.uk/wsi/2017/46/made + - title: WSI 2018/14, sums for 2018-19 + href: https://www.legislation.gov.uk/wsi/2018/14/made + - title: WSI 2019/11, sums for 2019-20 + href: https://www.legislation.gov.uk/wsi/2019/11/made + - title: WSI 2020/16, sums for 2020-21 + href: https://www.legislation.gov.uk/wsi/2020/16/made + - title: WSI 2021/34, sums for 2021-22 + href: https://www.legislation.gov.uk/wsi/2021/34/made + - title: WSI 2022/51, sums for 2022-23 + href: https://www.legislation.gov.uk/wsi/2022/51/made + - title: WSI 2023/47, sums for 2023-24 + href: https://www.legislation.gov.uk/wsi/2023/47/made + - title: WSI 2024/56, sums for 2024-25 + href: https://www.legislation.gov.uk/wsi/2024/56/made + - title: WSI 2025/59, sums for 2025-26 + href: https://www.legislation.gov.uk/wsi/2025/59/made + - title: WSI 2026/13, sums for 2026-27 + href: https://www.legislation.gov.uk/wsi/2026/13/made diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml new file mode 100644 index 000000000..d7ec14e17 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml @@ -0,0 +1,11 @@ +description: Wales Council Tax Reduction makes no deduction for a non-dependant entitled to Universal Credit calculated on the basis that they have no earned income, from the year this applies (Sch. 1 para. 3(8)(c) and Sch. 6 para. 5(8)(c)). +values: + 2013-04-01: false + 2015-04-01: true +metadata: + label: Wales CTR exempts non-dependants on Universal Credit without earned income + unit: bool + period: year + reference: + - title: WSI 2013/3029 Sch. 1 para. 3(8)(c) and Sch. 6 para. 5(8)(c), added for 2015-16 by WSI 2015/44 + href: https://www.legislation.gov.uk/wsi/2015/44/made diff --git a/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/remunerative_work_hours.yaml b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/remunerative_work_hours.yaml new file mode 100644 index 000000000..46775c49e --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/remunerative_work_hours.yaml @@ -0,0 +1,12 @@ +description: Wales Council Tax Reduction treats a person working at least this many hours a week as in remunerative work, which puts a non-dependant on the income-banded deduction. +values: + 2013-04-01: 16 +metadata: + label: Wales CTR remunerative work hours + unit: hour + period: week + reference: + - title: Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013, reg. 10(1) + href: https://www.legislation.gov.uk/wsi/2013/3029/regulation/10 + - title: Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 (2013-14), reg. 10(1) + href: https://www.legislation.gov.uk/wsi/2012/3144/regulation/10 diff --git a/policyengine_uk/programs.yaml b/policyengine_uk/programs.yaml index 46d253f10..61a51cece 100644 --- a/policyengine_uk/programs.yaml +++ b/policyengine_uk/programs.yaml @@ -521,7 +521,7 @@ 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: First-pass national support for Scotland, Wales, and England pensioner schemes (including the Pension Credit guarantee credit disregard and savings-credit-only rules, and each scheme's own non-dependant deductions and exemptions), 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/fixtures/council_tax_reduction_non_dependant_deductions.yaml b/policyengine_uk/tests/fixtures/council_tax_reduction_non_dependant_deductions.yaml new file mode 100644 index 000000000..2aa4334b7 --- /dev/null +++ b/policyengine_uk/tests/fixtures/council_tax_reduction_non_dependant_deductions.yaml @@ -0,0 +1,185 @@ +# Council Tax Reduction non-dependant deductions as enacted, weekly, for the +# financial year starting 1 April of each year, from each year's amending +# instrument (source) and the point-in-time text of the scheme provision on +# legislation.gov.uk. Bands include their lower edge; the first amount is +# para (1)(b), the last para (1)(a). Wales: WSI 2012/3144 (2013-14), then WSI +# 2013/3029 Sch 1 para 3 and Sch 6 para 5 (identical scales). Scotland: SSI +# 2012/319 reg 48, SSI 2012/303 reg 67 and SSI 2021/249 reg 90 (identical). + +england_pensioners: + parameter: gov.local_authorities.england.council_tax_reduction.pensioners.non_dep_deduction.amount + years: + 2013: + thresholds: [0, 186.00, 322.00, 401.00] + amounts: [3.65, 7.25, 9.15, 10.95] + source: https://www.legislation.gov.uk/uksi/2012/3085/made + 2014: + thresholds: [0, 188.00, 326.00, 406.00] + amounts: [3.70, 7.45, 9.40, 11.25] + source: https://www.legislation.gov.uk/uksi/2013/3181/made + 2015: + thresholds: [0, 189.00, 328.00, 408.00] + amounts: [3.74, 7.52, 9.49, 11.36] + source: https://www.legislation.gov.uk/uksi/2014/3312/made + 2016: + thresholds: [0, 195.00, 338.00, 420.00] + amounts: [3.77, 7.58, 9.56, 11.45] + source: https://www.legislation.gov.uk/uksi/2015/2041/made + 2017: + thresholds: [0, 196.95, 341.40, 424.20] + amounts: [3.80, 7.65, 9.65, 11.55] + source: https://www.legislation.gov.uk/uksi/2016/1262/made + 2018: + thresholds: [0, 202.85, 351.65, 436.90] + amounts: [3.90, 7.90, 9.95, 11.90] + source: https://www.legislation.gov.uk/uksi/2017/1305/made + 2019: + thresholds: [0, 207.70, 360.10, 447.40] + amounts: [4.00, 8.10, 10.20, 12.20] + source: https://www.legislation.gov.uk/uksi/2018/1346/made + 2020: + thresholds: [0, 217.00, 377.00, 469.00] + amounts: [4.05, 8.25, 10.35, 12.40] + source: https://www.legislation.gov.uk/uksi/2020/23/made + 2021: + thresholds: [0, 217.00, 377.00, 469.00] + amounts: [4.05, 8.30, 10.40, 12.45] + source: https://www.legislation.gov.uk/uksi/2021/29/made + 2022: + thresholds: [0, 224.00, 389.00, 484.00] + amounts: [4.20, 8.55, 10.70, 12.85] + source: https://www.legislation.gov.uk/uksi/2022/25/made + 2023: + thresholds: [0, 236.00, 410.00, 511.00] + amounts: [4.60, 9.40, 11.80, 14.15] + source: https://www.legislation.gov.uk/uksi/2023/16/made + 2024: + thresholds: [0, 256.00, 445.00, 554.00] + amounts: [4.90, 10.05, 12.60, 15.10] + source: https://www.legislation.gov.uk/uksi/2024/29/made + 2025: + thresholds: [0, 266.00, 463.00, 577.00] + amounts: [5.00, 10.20, 12.80, 15.35] + source: https://www.legislation.gov.uk/uksi/2025/39/made + 2026: + thresholds: [0, 279.00, 485.00, 605.00] + amounts: [5.20, 10.60, 13.30, 15.95] + source: https://www.legislation.gov.uk/uksi/2026/27/made +wales: + parameter: gov.local_authorities.wales.council_tax_reduction.non_dep_deduction.amount + years: + 2013: + thresholds: [0, 186.00, 322.00, 401.00] + amounts: [3.65, 7.25, 9.15, 10.95] + source: https://www.legislation.gov.uk/wsi/2013/112/made + 2014: + thresholds: [0, 188.00, 326.00, 406.00] + amounts: [3.75, 7.50, 9.45, 11.30] + source: https://www.legislation.gov.uk/wsi/2014/66/made + 2015: + thresholds: [0, 189.00, 328.00, 408.00] + amounts: [3.90, 7.80, 9.85, 11.75] + source: https://www.legislation.gov.uk/wsi/2015/44/made + 2016: + thresholds: [0, 194.00, 338.00, 420.00] + amounts: [4.05, 8.10, 10.25, 12.25] + source: https://www.legislation.gov.uk/wsi/2016/50/made + 2017: + thresholds: [0, 200.00, 346.00, 430.00] + amounts: [4.20, 8.40, 10.60, 12.70] + source: https://www.legislation.gov.uk/wsi/2017/46/made + 2018: + thresholds: [0, 205.00, 355.00, 440.00] + amounts: [4.35, 8.70, 10.95, 13.10] + source: https://www.legislation.gov.uk/wsi/2018/14/made + 2019: + thresholds: [0, 210.00, 365.00, 450.00] + amounts: [4.55, 9.15, 11.50, 13.75] + source: https://www.legislation.gov.uk/wsi/2019/11/made + 2020: + thresholds: [0, 217.00, 377.00, 469.00] + amounts: [4.85, 9.75, 12.25, 14.65] + source: https://www.legislation.gov.uk/wsi/2020/16/made + 2021: + thresholds: [0, 217.00, 377.00, 469.00] + amounts: [5.10, 10.20, 12.85, 15.35] + source: https://www.legislation.gov.uk/wsi/2021/34/made + 2022: + thresholds: [0, 224.00, 389.00, 484.00] + amounts: [5.30, 10.60, 13.35, 15.95] + source: https://www.legislation.gov.uk/wsi/2022/51/made + 2023: + thresholds: [0, 236.00, 410.00, 511.00] + amounts: [5.45, 10.90, 13.70, 16.40] + source: https://www.legislation.gov.uk/wsi/2023/47/made + 2024: + thresholds: [0, 256.00, 445.00, 554.00] + amounts: [5.80, 11.55, 14.50, 17.35] + source: https://www.legislation.gov.uk/wsi/2024/56/made + 2025: + thresholds: [0, 266.00, 463.00, 577.00] + amounts: [6.25, 12.45, 15.65, 18.70] + source: https://www.legislation.gov.uk/wsi/2025/59/made + 2026: + thresholds: [0, 279.00, 485.00, 605.00] + amounts: [6.70, 13.35, 16.80, 20.05] + source: https://www.legislation.gov.uk/wsi/2026/13/made +scotland: + parameter: gov.local_authorities.scotland.council_tax_reduction.non_dep_deduction.amount + years: + 2013: + thresholds: [0, 186.00, 322.00, 401.00] + amounts: [3.65, 7.25, 9.15, 10.95] + source: https://www.legislation.gov.uk/ssi/2013/49/made + 2014: + thresholds: [0, 188.00, 326.00, 406.00] + amounts: [3.75, 7.50, 9.50, 11.35] + source: https://www.legislation.gov.uk/ssi/2014/35/made + 2015: + thresholds: [0, 189.00, 328.00, 408.00] + amounts: [3.85, 7.70, 9.80, 11.70] + source: https://www.legislation.gov.uk/ssi/2015/46/made + 2016: + thresholds: [0, 195.00, 338.00, 420.00] + amounts: [3.90, 7.75, 9.85, 11.80] + source: https://www.legislation.gov.uk/ssi/2016/81/made + 2017: + thresholds: [0, 200.00, 346.00, 430.00] + amounts: [3.95, 7.85, 9.95, 11.90] + source: https://www.legislation.gov.uk/ssi/2017/41/made + 2018: + thresholds: [0, 204.00, 354.00, 439.00] + amounts: [4.05, 8.10, 10.25, 12.25] + source: https://www.legislation.gov.uk/ssi/2018/69/made + 2019: + thresholds: [0, 209.00, 363.00, 451.00] + amounts: [4.15, 8.30, 10.50, 12.55] + source: https://www.legislation.gov.uk/ssi/2019/29/made + 2020: + thresholds: [0, 213.00, 370.00, 458.00] + amounts: [4.25, 8.45, 10.70, 12.80] + source: https://www.legislation.gov.uk/ssi/2020/25/made + 2021: + thresholds: [0, 213.00, 370.00, 458.00] + amounts: [4.30, 8.50, 10.80, 12.90] + source: https://www.legislation.gov.uk/ssi/2021/51/made + 2022: + thresholds: [0, 228.00, 396.00, 490.00] + amounts: [4.45, 8.80, 11.15, 13.30] + source: https://www.legislation.gov.uk/ssi/2022/52/made + 2023: + thresholds: [0, 241.00, 418.00, 517.00] + amounts: [4.90, 9.70, 12.30, 14.65] + source: https://www.legislation.gov.uk/ssi/2023/38/made + 2024: + thresholds: [0, 260.00, 451.00, 558.00] + amounts: [5.25, 10.35, 13.15, 15.65] + source: https://www.legislation.gov.uk/ssi/2024/35/made + 2025: + thresholds: [0, 273.00, 474.00, 586.00] + amounts: [5.35, 10.55, 13.40, 15.95] + source: https://www.legislation.gov.uk/ssi/2025/24/made + 2026: + thresholds: [0, 286.00, 497.00, 614.00] + amounts: [5.55, 10.95, 13.90, 16.55] + source: https://www.legislation.gov.uk/ssi/2026/56/made diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.yaml index 49c22bda9..f21ab8558 100644 --- a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.yaml +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.yaml @@ -1,31 +1,315 @@ -- name: Reduced rent without LHA - period: 2025 +# 2026-27 deductions (HB Regs 2006 reg 74(1)-(2); SI 2006/214 reg 55(1)-(2); +# up-rated by SI 2026/148 art 23(3)). In remunerative work (16 hours or more, +# reg 6(1)): under £192 a week 20.40; not less than £192 46.85; £279 64.35; +# £365 105.20; £485 119.85; £605 and above 131.45. Not in remunerative work: +# 20.40 (reg 74(1)(b)). Bands include their lower edge ("not less than"). +# Family benefits (UC, tax credits, child benefit), which count as gross +# income, are held at zero except where a case tests them. + +- name: In remunerative work with no income pays the lowest amount + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 30 + total_income: 0 + weekly_hours: 35 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + # reg 74(2)(a) and (1)(b) + household_benefits_individual_non_dep_deduction: 20.4 * 52 + +- name: Just below the second band + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 30 + total_income: 9983.48 + weekly_hours: 35 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + # 191.99 a week + household_benefits_individual_non_dep_deduction: 20.4 * 52 + +- name: Exactly 192 a week is in the band starting at 192 + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 30 + total_income: 9984 + weekly_hours: 35 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + household_benefits_individual_non_dep_deduction: 46.85 * 52 + +- name: Exactly 279 a week is in the band starting at 279 + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 30 + total_income: 14508 + weekly_hours: 35 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + household_benefits_individual_non_dep_deduction: 64.35 * 52 + +- name: Exactly 365 a week is in the band starting at 365 + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 30 + total_income: 18980 + weekly_hours: 35 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + household_benefits_individual_non_dep_deduction: 105.2 * 52 + +- name: Exactly 485 a week is in the band starting at 485 + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 30 + total_income: 25220 + weekly_hours: 35 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + household_benefits_individual_non_dep_deduction: 119.85 * 52 + +- name: Exactly 605 a week is in the band starting at 605 + period: 2026 + absolute_error_margin: 0.01 input: housing_benefit_individual_non_dep_deduction_eligible: true - total_income: 5_200 # 100 weekly + age: 30 + total_income: 31460 + weekly_hours: 35 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 output: - household_benefits_individual_non_dep_deduction: 19.3 * 52 + household_benefits_individual_non_dep_deduction: 131.45 * 52 -- name: Higher amount - period: 2025 +- name: Just below the top band + period: 2026 + absolute_error_margin: 0.01 input: housing_benefit_individual_non_dep_deduction_eligible: true - total_income: 28_912 # 556 weekly + age: 30 + total_income: 31459.48 + weekly_hours: 35 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 output: - household_benefits_individual_non_dep_deduction: 124.55 * 52 + # 604.99 a week + household_benefits_individual_non_dep_deduction: 119.85 * 52 -- name: Middle amount - period: 2025 +- name: Not in remunerative work pays the lowest amount whatever the income + period: 2026 + absolute_error_margin: 0.01 input: housing_benefit_individual_non_dep_deduction_eligible: true - total_income: 17_420 # 335 weekly + age: 30 + total_income: 40000 + weekly_hours: 0 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 output: - household_benefits_individual_non_dep_deduction: 99.65 * 52 + # reg 74(1)(b): the bands apply only in remunerative work + household_benefits_individual_non_dep_deduction: 20.4 * 52 -- name: Exclusive brackets - period: 2025 +- name: Just under 16 hours is not remunerative work + period: 2026 + absolute_error_margin: 0.01 input: housing_benefit_individual_non_dep_deduction_eligible: true - total_income: 9_153 # 176 weekly + age: 30 + total_income: 40000 + weekly_hours: 15.9 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + household_benefits_individual_non_dep_deduction: 20.4 * 52 + +- name: 16 hours is remunerative work + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 30 + total_income: 40000 + weekly_hours: 16 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + household_benefits_individual_non_dep_deduction: 131.45 * 52 + +- name: A loss counts as no income + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 30 + total_income: -5000 + weekly_hours: 35 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + household_benefits_individual_non_dep_deduction: 20.4 * 52 + +- name: A couple's joint income sets the band for the member in remunerative work + period: 2026 + absolute_error_margin: 0.01 + input: + people: + worker: + age: 30 + total_income: 10_400 # 200 a week + weekly_hours: 35 + housing_benefit_individual_non_dep_deduction_eligible: true + partner: + age: 30 + total_income: 10_400 + weekly_hours: 0 + housing_benefit_individual_non_dep_deduction_eligible: true + benunits: + couple: + members: [worker, partner] + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + households: + household: + members: [worker, partner] + output: + # reg 74(4): joint income 400 a week is in the 365 band; the partner, not + # in remunerative work, would pay 20.40 (reg 74(1)(b)). + household_benefits_individual_non_dep_deduction: [5_470.40, 1_060.80] + +- name: A dependent child's income does not count towards the couple's + period: 2026 + absolute_error_margin: 0.01 + input: + people: + parent: + age: 40 + total_income: 9_360 # 180 a week + weekly_hours: 35 + housing_benefit_individual_non_dep_deduction_eligible: true + child: + age: 17 + total_income: 5_200 + benunits: + family: + members: [parent, child] + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + households: + household: + members: [parent, child] + output: + household_benefits_individual_non_dep_deduction: [1_060.80, 0] + +- name: Universal Credit counts towards gross income + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 40 + total_income: 14_040 # 270 a week + weekly_hours: 16 + universal_credit_pre_benefit_cap: 1_040 # 20 a week + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + # reg 74(2): 290 a week gross is in the 279 band (64.35). UC is not among + # the reg 74(9) disregards. + household_benefits_individual_non_dep_deduction: 64.35 * 52 + +- name: On income-related ESA, 16 hours is not remunerative work + period: 2026 + absolute_error_margin: 0.01 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + age: 40 + total_income: 10_574.72 # 203.36 a week (supported permitted work) + weekly_hours: 16 + esa_income: 5_200 + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + output: + # reg 6(6): a person on income-related ESA is treated as not in + # remunerative work, so pays the reg 74(1)(b) amount. + household_benefits_individual_non_dep_deduction: 20.40 * 52 + +- name: A dependent young person in the family is banded on their own income, not the parent's + period: 2026 + absolute_error_margin: 0.01 + input: + people: + parent: + age: 45 + total_income: 9_360 # 180 a week + weekly_hours: 16 + housing_benefit_individual_non_dep_deduction_eligible: true + young_person: + age: 19 + current_education: UPPER_SECONDARY + age_started_or_accepted_current_education_or_training: 18 + total_income: 5_200 # 100 a week + weekly_hours: 8 + housing_benefit_individual_non_dep_deduction_eligible: true + benunits: + family: + members: [parent, young_person] + universal_credit_pre_benefit_cap: 0 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + households: + household: + members: [parent, young_person] output: - household_benefits_individual_non_dep_deduction: 44.4 * 52 + # reg 74(4) joins only a couple's income. The parent's 180 a week is + # under the 192 band (20.40); the young person, under 16 hours, pays 20.40 + # if not exempt (eligibility is an input here). + household_benefits_individual_non_dep_deduction: [1_060.80, 1_060.80] diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_individual_non_dep_deduction_eligible.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_individual_non_dep_deduction_eligible.yaml index 0307c3798..e27118fd0 100644 --- a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_individual_non_dep_deduction_eligible.yaml +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_individual_non_dep_deduction_eligible.yaml @@ -3,6 +3,12 @@ input: benunit_is_rent_liable: false age: 18 + # Without this the age-based default puts an 18-year-old in tertiary + # education, and full-time students are exempt (reg 74(7)(c)). + current_education: NOT_IN_EDUCATION + # An 18-year-old with no income is otherwise entitled to UC without + # earned income, which exempts them (reg 74(8)(b)). + would_claim_uc: false output: housing_benefit_individual_non_dep_deduction_eligible: true @@ -21,3 +27,12 @@ age: 18 output: housing_benefit_individual_non_dep_deduction_eligible: false + +- name: Exempt non-dependant is ineligible + period: 2025 + input: + benunit_is_rent_liable: false + age: 20 + current_education: TERTIARY + output: + housing_benefit_individual_non_dep_deduction_eligible: false diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_chain.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_chain.yaml new file mode 100644 index 000000000..99aa29abf --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_chain.yaml @@ -0,0 +1,90 @@ +# Housing Benefit with a non-dependant, end to end through eligibility, +# exemption, banding and aggregation. Means-test inputs are fixed so the +# award is the eligible rent less the non-dependant deductions. + +- name: A zero-income full-time student does not reduce the claimant's HB + # The counterexample from the PolicyEngine/policyengine-uk#1925 review: + # HB Regs 2006 reg 74(7)(c)-(d). + period: 2025 + absolute_error_margin: 0.01 + input: + people: + tenant: + age: 40 + total_income: 0 + student: + age: 20 + total_income: 0 + employment_status: STUDENT + current_education: TERTIARY + benunits: + tenant_unit: + members: [tenant] + benunit_is_rent_liable: true + housing_benefit_eligible: true + would_claim_housing_benefit: true + benunit_rent: 6_000 + housing_benefit_applicable_amount: 0 + housing_benefit_applicable_income: 0 + LHA_eligible: false + benefit_cap_reduction: 0 + student_unit: + members: [student] + benunit_is_rent_liable: false + housing_benefit_eligible: false + would_claim_housing_benefit: false + benunit_rent: 0 + housing_benefit_applicable_amount: 0 + housing_benefit_applicable_income: 0 + LHA_eligible: false + benefit_cap_reduction: 0 + households: + home: + members: [tenant, student] + output: + housing_benefit_non_dep_deduction_exempt: [false, true] + household_benefits_individual_non_dep_deduction: [0, 0] + housing_benefit_non_dep_deductions: [0, 0] + housing_benefit: [6_000, 0] + +- name: A zero-income non-student non-dependant pays the lowest deduction + # 2026 rather than 2025 so the amount is the same before and after + # PolicyEngine/policyengine-uk#1925 (which corrects the 2025-26 rates). + period: 2026 + absolute_error_margin: 0.01 + input: + people: + tenant: + age: 40 + total_income: 0 + son: + age: 30 + total_income: 0 + current_education: NOT_IN_EDUCATION + benunits: + tenant_unit: + members: [tenant] + benunit_is_rent_liable: true + housing_benefit_eligible: true + would_claim_housing_benefit: true + benunit_rent: 6_000 + housing_benefit_applicable_amount: 0 + housing_benefit_applicable_income: 0 + LHA_eligible: false + benefit_cap_reduction: 0 + son_unit: + members: [son] + benunit_is_rent_liable: false + housing_benefit_eligible: false + would_claim_housing_benefit: false + benunit_rent: 0 + housing_benefit_applicable_amount: 0 + housing_benefit_applicable_income: 0 + LHA_eligible: false + benefit_cap_reduction: 0 + households: + home: + members: [tenant, son] + output: + # reg 74(1)(b): 20.40 a week in 2026-27. + housing_benefit_non_dep_deductions: [1_060.80, 0] diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_exempt.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_exempt.yaml new file mode 100644 index 000000000..569933667 --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_exempt.yaml @@ -0,0 +1,119 @@ +# HB Regs 2006 (SI 2006/213) reg 74(7)-(8) and (10); SI 2006/214 reg 55(7)-(9). + +- name: Full-time tertiary student is exempt + period: 2026 + input: + age: 20 + would_claim_uc: false + current_education: TERTIARY + output: + housing_benefit_non_dep_deduction_exempt: true + +- name: Full-time student in non-advanced education is exempt + period: 2026 + input: + age: 18 + would_claim_uc: false + current_education: UPPER_SECONDARY + output: + housing_benefit_non_dep_deduction_exempt: true + +- name: Higher education flag alone makes a student exempt + period: 2026 + input: + age: 30 + would_claim_uc: false + current_education: NOT_IN_EDUCATION + in_HE: true + output: + housing_benefit_non_dep_deduction_exempt: true + +- name: A worker not in education is not exempt + period: 2026 + input: + age: 30 + would_claim_uc: false + current_education: NOT_IN_EDUCATION + employment_income: 20_000 + output: + housing_benefit_non_dep_deduction_exempt: false + +- name: State Pension Credit recipient is exempt at any age + period: 2026 + input: + age: 70 + would_claim_uc: false + current_education: NOT_IN_EDUCATION + pension_credit: 1_000 + output: + housing_benefit_non_dep_deduction_exempt: true + +- name: Income Support under 25 is exempt + period: 2026 + input: + age: 24 + would_claim_uc: false + current_education: NOT_IN_EDUCATION + income_support: 1_000 + output: + housing_benefit_non_dep_deduction_exempt: true + +- name: Income Support at 25 is not exempt + period: 2026 + input: + age: 25 + would_claim_uc: false + current_education: NOT_IN_EDUCATION + income_support: 1_000 + output: + housing_benefit_non_dep_deduction_exempt: false + +- name: Income-based JSA under 25 is exempt + period: 2026 + input: + age: 24 + would_claim_uc: false + current_education: NOT_IN_EDUCATION + jsa_income: 1_000 + output: + housing_benefit_non_dep_deduction_exempt: true + +- name: Income-related ESA under 25 is not exempt without an assessment-phase input + period: 2026 + input: + age: 24 + would_claim_uc: false + current_education: NOT_IN_EDUCATION + esa_income: 1_000 + output: + # reg 74(8)(a) exempts only ESA(IR) without the support component and + # outside the work-related activity group; the model has no ESA group input. + housing_benefit_non_dep_deduction_exempt: false + +- name: Universal Credit without earned income under 25 is exempt + period: 2026 + input: + age: 24 + current_education: NOT_IN_EDUCATION + universal_credit_pre_benefit_cap: 1_000 + output: + housing_benefit_non_dep_deduction_exempt: true + +- name: Universal Credit with earned income under 25 is not exempt + period: 2026 + input: + age: 24 + current_education: NOT_IN_EDUCATION + universal_credit_pre_benefit_cap: 1_000 + employment_income: 2_000 + output: + housing_benefit_non_dep_deduction_exempt: false + +- name: Universal Credit without earned income at 25 is not exempt + period: 2026 + input: + age: 25 + current_education: NOT_IN_EDUCATION + universal_credit_pre_benefit_cap: 1_000 + output: + housing_benefit_non_dep_deduction_exempt: false diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions.yaml index 46c2b6ac4..071c6610c 100644 --- a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions.yaml +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions.yaml @@ -59,3 +59,48 @@ members: [person_1, person_2, person_3] output: housing_benefit_non_dep_deductions: [5, 4, 3] + +- name: One deduction for a non-dependant couple, the higher amount + period: 2026 + absolute_error_margin: 0 + input: + people: + claimant: + household_benefits_individual_non_dep_deduction: 0 + non_dep_1: + household_benefits_individual_non_dep_deduction: 1_060.80 + non_dep_2: + household_benefits_individual_non_dep_deduction: 5_470.40 + benunits: + claimant_unit: + members: [claimant] + couple: + members: [non_dep_1, non_dep_2] + households: + household: + members: [claimant, non_dep_1, non_dep_2] + output: + # reg 74(3); the couple's own unit has no non-dependants. + housing_benefit_non_dep_deductions: [5_470.40, 0] + +- name: No deductions where the claimant is exempt + period: 2026 + absolute_error_margin: 0 + input: + people: + claimant: + household_benefits_individual_non_dep_deduction: 0 + non_dep: + household_benefits_individual_non_dep_deduction: 1_060.80 + benunits: + claimant_unit: + members: [claimant] + housing_benefit_non_dep_deductions_claimant_exempt: true + non_dep_unit: + members: [non_dep] + housing_benefit_non_dep_deductions_claimant_exempt: false + households: + household: + members: [claimant, non_dep] + output: + housing_benefit_non_dep_deductions: [0, 0] diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions_claimant_exempt.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions_claimant_exempt.yaml new file mode 100644 index 000000000..f4de59fef --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions_claimant_exempt.yaml @@ -0,0 +1,77 @@ +# HB Regs 2006 (SI 2006/213) reg 74(6); SI 2006/214 reg 55(6). + +- name: Blind claimant + period: 2026 + input: + age: 40 + is_blind: true + output: + housing_benefit_non_dep_deductions_claimant_exempt: true + +- name: Claimant on Attendance Allowance + period: 2026 + input: + age: 70 + aa_category: LOWER + output: + housing_benefit_non_dep_deductions_claimant_exempt: true + +- name: Partner on the DLA care component + period: 2026 + input: + people: + claimant: + age: 40 + partner: + age: 38 + dla_sc_category: LOWER + benunits: + benunit: + members: [claimant, partner] + households: + household: + members: [claimant, partner] + output: + housing_benefit_non_dep_deductions_claimant_exempt: true + +- name: Claimant on the PIP daily living component + period: 2026 + input: + age: 40 + pip_dl_category: STANDARD + output: + housing_benefit_non_dep_deductions_claimant_exempt: true + +- name: Claimant on Armed Forces Independence Payment + period: 2026 + input: + age: 40 + armed_forces_independence_payment: 1_000 + output: + housing_benefit_non_dep_deductions_claimant_exempt: true + +- name: A child's DLA care component does not exempt the claimant + period: 2026 + input: + people: + claimant: + age: 40 + child: + age: 10 + dla_sc_category: HIGHER + benunits: + benunit: + members: [claimant, child] + households: + household: + members: [claimant, child] + output: + housing_benefit_non_dep_deductions_claimant_exempt: false + +- name: DLA mobility only does not exempt the claimant + period: 2026 + input: + age: 40 + dla_m_category: HIGHER + output: + housing_benefit_non_dep_deductions_claimant_exempt: false diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/non_dependant_deduction_review_cases.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/non_dependant_deduction_review_cases.yaml new file mode 100644 index 000000000..0ee6a4fa4 --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/non_dependant_deduction_review_cases.yaml @@ -0,0 +1,570 @@ +# Counterexamples from the independent review of PolicyEngine/policyengine-uk#2007, +# end to end for Housing Benefit (HB Regs 2006 reg 74) and the England pensioner +# Council Tax Reduction scheme (SI 2012/2885 Sch 1 para 8), 2026-27 amounts. +# The claimant family is the rent-liable family with the household's oldest +# member. Family benefits are held at zero except where a case tests them. + +- name: A dependent 18-year-old's PIP does not exempt the claimant + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + dependant: + age: 18 + current_education: UPPER_SECONDARY + age_started_or_accepted_current_education_or_training: 17 + pip_dl_category: STANDARD + lodger_son: + age: 40 + employment_income: 30_000 + weekly_hours: 37.5 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant, dependant] + benunit_is_rent_liable: true + son_unit: + members: [lodger_son] + benunit_is_rent_liable: false + would_claim_uc: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, dependant, lodger_son] + country: ENGLAND + local_authority: MAIDSTONE + output: + # reg 74(6) and para 8(6) protect the claimant or partner, not a young + # person in the family (reg 19; SSCBA s.142). The son's 576.92 a week is + # in the HB 485 band (119.85) and the CTR 485 band (13.30). + housing_benefit_non_dep_deductions_claimant_exempt: [false, false] + council_tax_reduction_household_has_non_dep_exemption: false + housing_benefit_non_dep_deductions: [6_232.20, 0] + council_tax_reduction_non_dep_deductions: [691.60, 0] + +- name: A 17-year-old claimant's PIP exempts their family + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 17 + current_education: NOT_IN_EDUCATION + pip_dl_category: STANDARD + sibling: + age: 16 + employment_income: 20_000 + weekly_hours: 37.5 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + sibling_unit: + members: [sibling] + benunit_is_rent_liable: false + households: + household: + members: [claimant, sibling] + output: + # The benefit unit's head is the claimant whatever their age. + housing_benefit_non_dep_deductions_claimant_exempt: [true, false] + +- name: A parent non-dependant is banded on their own income, not their young person's + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + parent: + age: 45 + employment_income: 9_360 # 180 a week + weekly_hours: 16 + current_education: NOT_IN_EDUCATION + young_person: + age: 19 + current_education: UPPER_SECONDARY + age_started_or_accepted_current_education_or_training: 18 + employment_income: 5_200 # 100 a week + weekly_hours: 8 + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + parent_unit: + members: [parent, young_person] + benunit_is_rent_liable: false + would_claim_uc: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, parent, young_person] + country: ENGLAND + local_authority: MAIDSTONE + output: + # reg 74(4) and para 8(4) join a couple's income only. The parent's 180 a + # week is under both lowest bands; the young person is a full-time student + # (reg 74(7)(c); para 8(7)(c)). + housing_benefit_non_dep_deduction_exempt: [false, false, true] + housing_benefit_non_dep_deductions: [1_060.80, 0] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +- name: A self-employed loss does not cancel wages for the Universal Credit exemption + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + non_dependant: + age: 24 + employment_income: 5_200 + self_employment_income: -5_200 + weekly_hours: 8 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + non_dependant_unit: + members: [non_dependant] + benunit_is_rent_liable: false + universal_credit_pre_benefit_cap: 1_000 + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, non_dependant] + country: ENGLAND + local_authority: MAIDSTONE + output: + # UC Regs 2013 reg 57(2) step 3: a self-employed loss is nil, so the wages + # are earned income and neither exemption applies. Under 16 hours: the + # lowest amounts. + housing_benefit_non_dep_deduction_exempt: [false, false] + council_tax_reduction_non_dep_deduction_exempt: [false, false] + housing_benefit_non_dep_deductions: [1_060.80, 0] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +# Round 2 of the independent review. + +- name: Statutory maternity pay is earned income for the Universal Credit exemption + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + non_dependant: + age: 22 + statutory_maternity_pay: 8000 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + non_dependant_unit: + members: [non_dependant] + benunit_is_rent_liable: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 2000 + households: + household: + members: [claimant, non_dependant] + country: ENGLAND + local_authority: MAIDSTONE + output: + # UC Regs 2013 reg 55(4)(b): SMP is employed earnings, so the award is not + # calculated on no earned income. Not in remunerative work: the lowest amounts. + housing_benefit_non_dep_deduction_exempt: [false, false] + council_tax_reduction_non_dep_deduction_exempt: [false, false] + housing_benefit_non_dep_deductions: [1_060.80, 0] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +- name: Wages fully paid into a pension leave no earned income + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + non_dependant: + age: 24 + employment_income: 6240 + employee_pension_contributions: 6240 + weekly_hours: 8 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + non_dependant_unit: + members: [non_dependant] + benunit_is_rent_liable: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, non_dependant] + country: ENGLAND + local_authority: MAIDSTONE + output: + # UC Regs 2013 reg 55(5)(a): relievable pension contributions are deducted + # from employed earnings, leaving none (HB reg 74(8)(b); CTR para 8(8)(c)). + housing_benefit_non_dep_deduction_exempt: [false, true] + council_tax_reduction_non_dep_deduction_exempt: [false, true] + housing_benefit_non_dep_deductions: [0, 0] + council_tax_reduction_non_dep_deductions: [0, 0] + +- name: The minimum income floor counts as earned income + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + non_dependant: + age: 24 + self_employment_income: 0 + uc_mif_applies: true + uc_minimum_income_floor: 20000 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + non_dependant_unit: + members: [non_dependant] + benunit_is_rent_liable: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, non_dependant] + country: ENGLAND + local_authority: MAIDSTONE + output: + # UC Regs 2013 reg 62(2): a person to whom the floor applies is treated as + # having earned income equal to it. + housing_benefit_non_dep_deduction_exempt: [false, false] + council_tax_reduction_non_dep_deduction_exempt: [false, false] + housing_benefit_non_dep_deductions: [1_060.80, 0] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +- name: Income-related ESA is payable to the recipient, not the working partner + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + recipient: + age: 45 + esa_income_reported: 2600 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + partner: + age: 40 + employment_income: 10920 + weekly_hours: 16 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + non_dependant_unit: + members: [recipient, partner] + benunit_is_rent_liable: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 2600 + pension_credit: 0 + would_claim_uc: false + households: + household: + members: [claimant, recipient, partner] + country: ENGLAND + local_authority: MAIDSTONE + output: + # HB Regs 2006 reg 2(3A): only the recipient is on ESA(IR), so only they are + # out of remunerative work (reg 6(6)) and exempt from CTR (para 8(8)(a)). The + # partner's 210 a week is in the HB 192 band (46.85) and under the CTR 279 band + # (5.20); one deduction for the couple, the higher. + housing_benefit_non_dep_deductions: [2_436.20, 0] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +- name: Gross income counts Universal Credit after the benefit cap + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + non_dependant: + age: 40 + employment_income: 52 # 1 a week, so not exempt as UC without earnings + total_income: 52 + weekly_hours: 35 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + non_dependant_unit: + members: [non_dependant] + benunit_is_rent_liable: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 30000 + benefit_cap: 20000 + households: + household: + members: [claimant, non_dependant] + country: ENGLAND + local_authority: MAIDSTONE + output: + # UC Regs 2013 reg 81: the cap reduces the award to 20,000; with 1 a week of + # wages, 385.62 a week, + # in the HB 365 band (105.20) and the CTR 279 band (10.60). Before the cap it + # would be 576.92 a week. + housing_benefit_non_dep_deductions: [5_470.40, 0] + council_tax_reduction_non_dep_deductions: [551.20, 0] + +- name: A young person for whom child benefit is paid is disregarded for CTR + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + parent: + age: 45 + employment_income: 10400 + weekly_hours: 16 + current_education: NOT_IN_EDUCATION + young_person: + age: 19 + current_education: NOT_IN_EDUCATION + is_in_approved_training: true + age_started_or_accepted_current_education_or_training: 16 + weekly_hours: 0 + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + non_dependant_unit: + members: [parent, young_person] + benunit_is_rent_liable: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 1406.6 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + would_claim_uc: false + households: + household: + members: [claimant, parent, young_person] + country: ENGLAND + local_authority: MAIDSTONE + output: + # CTR para 8(8)(b) and LGFA 1992 Sch 1 para 3: the 19-year-old on approved + # training is disregarded, so only the parent is deducted: 227.05 a week with + # the child benefit, under 279 (5.20). HB has no such exemption: the parent + # (192 band, 46.85) plus the young person, not in remunerative work (20.40). + council_tax_reduction_non_dep_deduction_exempt: [false, false, true] + council_tax_reduction_non_dep_deductions: [270.40, 0] + housing_benefit_non_dep_deduction_exempt: [false, false, false] + housing_benefit_non_dep_deductions: [3_497.00, 0] + +# Round 3: partners are the SSCBA s.137 couple (is_claimant_or_partner), not +# whoever is not a child benefit child or qualifying young person. + +- name: A blind 16-year-old partner exempts a Welsh 19-year-old applicant + period: 2026 + absolute_error_margin: 0.01 + input: + people: + applicant: + age: 19 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + partner: + age: 16 + current_education: UPPER_SECONDARY + age_started_or_accepted_current_education_or_training: 16 + is_blind: true + is_claimant_or_partner: true + lodger: + age: 18 + employment_income: 30_000 + weekly_hours: 37.5 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + applicant_unit: + members: [applicant, partner] + benunit_is_rent_liable: true + lodger_unit: + members: [lodger] + benunit_is_rent_liable: false + would_claim_uc: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [applicant, partner, lodger] + country: WALES + local_authority: CARDIFF + output: + # HB reg 74(6)(a) and WSI 2013/3029 Sch 6 para 5(6)(a): the claimant's + # partner is blind, so no deduction for the lodger (576.92 a week, which + # would otherwise be 119.85 HB and 16.80 CTR a week). + housing_benefit_non_dep_deductions_claimant_exempt: [true, false] + council_tax_reduction_household_has_non_dep_exemption: true + housing_benefit_non_dep_deductions: [0, 0] + council_tax_reduction_non_dep_deductions: [0, 0] + +- name: A non-dependant couple with a partner at school is banded on joint income + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + is_claimant_or_partner: true + older_partner: + age: 20 + employment_income: 9_360 + weekly_hours: 37.5 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + younger_partner: + age: 18 + employment_income: 8_320 + weekly_hours: 10 + current_education: UPPER_SECONDARY + age_started_or_accepted_current_education_or_training: 16 + is_claimant_or_partner: true + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + couple_unit: + members: [older_partner, younger_partner] + benunit_is_rent_liable: false + would_claim_uc: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, older_partner, younger_partner] + country: ENGLAND + local_authority: MAIDSTONE + output: + # HB reg 74(3)-(4) and CTR Sch 1 para 8(3)-(4): one deduction for the + # couple, banded on their joint 340 a week because the older partner is in + # remunerative work: 64.35 HB (269 band) and 10.60 CTR (279 band). + housing_benefit_non_dep_deductions: [3_346.20, 0] + council_tax_reduction_non_dep_deductions: [551.20, 0] + +- name: A 17-year-old partner's PIP exempts a Merton applicant + period: 2026 + absolute_error_margin: 0.01 + input: + people: + applicant: + age: 50 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + partner: + age: 17 + current_education: UPPER_SECONDARY + age_started_or_accepted_current_education_or_training: 16 + pip_dl_category: STANDARD + is_claimant_or_partner: true + lodger: + age: 40 + employment_income: 30_000 + weekly_hours: 37.5 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + applicant_unit: + members: [applicant, partner] + would_claim_uc: false + claims_all_entitled_benefits: true + lodger_unit: + members: [lodger] + would_claim_uc: false + households: + household: + members: [applicant, partner, lodger] + country: ENGLAND + local_authority: MERTON + council_tax: 1_800 + savings: 0 + output: + # Merton scheme para 30(6): no deduction where the applicant or partner + # gets the daily living component of PIP. + council_tax_reduction_household_has_non_dep_exemption: true + merton_council_tax_reduction_non_dep_deductions: [0, 0] diff --git a/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deductions.yaml b/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deductions.yaml new file mode 100644 index 000000000..a8df69a38 --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deductions.yaml @@ -0,0 +1,1350 @@ +# National Council Tax Reduction schemes' own non-dependant deductions: +# England pensioners SI 2012/2885 Sch 1 para 8; Wales WSI 2013/3029 Sch 1 +# para 3 and Sch 6 para 5; Scotland SSI 2012/319 reg 48 and SSI 2021/249 +# reg 90. 2026-27 weekly sums, with bands including their lower edge: +# England: under 279 5.20; 279 10.60; 485 13.30; 605 and above 15.95. +# Wales: under 279 6.70; 279 13.35; 485 16.80; 605 and above 20.05. +# Scotland: under 286 5.55; 286 10.95; 497 13.90; 614 and above 16.55. +# A non-dependant not in remunerative work (under 16 hours) pays the lowest. +# The applicant is the benefit unit with the household's oldest member, so +# working-age applicants here are 60. + +- name: England in remunerative work with no income pays the lowest amount + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 0 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 270.40] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +- name: England just below 279 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 14507.48 + age: 40 + current_education: NOT_IN_EDUCATION + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # 278.99 a week + council_tax_reduction_individual_non_dep_deduction: [0, 270.40] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +- name: England exactly 279 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 14508 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 551.20] + council_tax_reduction_non_dep_deductions: [551.20, 0] + +- name: England exactly 485 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 25220 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 691.60] + council_tax_reduction_non_dep_deductions: [691.60, 0] + +- name: England just below 605 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 31459.48 + age: 40 + current_education: NOT_IN_EDUCATION + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # 604.99 a week + council_tax_reduction_individual_non_dep_deduction: [0, 691.60] + council_tax_reduction_non_dep_deductions: [691.60, 0] + +- name: England exactly 605 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 31460 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 829.40] + council_tax_reduction_non_dep_deductions: [829.40, 0] + +- name: England not in remunerative work pays the lowest amount + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 40000 + weekly_hours: 15.9 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 270.40] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +- name: England 2025-26 top amount + period: 2025 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 30004 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 798.20] + council_tax_reduction_non_dep_deductions: [798.20, 0] + +- name: Scotland pensioner claimant, below 286 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 14871.48 + age: 40 + current_education: NOT_IN_EDUCATION + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: SCOTLAND + local_authority: GLASGOW_CITY + council_tax: 2_000 + savings: 0 + output: + # 285.99 a week + council_tax_reduction_individual_non_dep_deduction: [0, 288.60] + council_tax_reduction_non_dep_deductions: [288.60, 0] + +- name: Scotland pensioner claimant, exactly 286 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 14872 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: SCOTLAND + local_authority: GLASGOW_CITY + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 569.40] + council_tax_reduction_non_dep_deductions: [569.40, 0] + +- name: Scotland working-age claimant, exactly 497 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 60 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 25844 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: SCOTLAND + local_authority: GLASGOW_CITY + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 722.80] + council_tax_reduction_non_dep_deductions: [722.80, 0] + +- name: Scotland working-age claimant, exactly 614 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 60 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 31928 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: SCOTLAND + local_authority: GLASGOW_CITY + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 860.60] + council_tax_reduction_non_dep_deductions: [860.60, 0] + +- name: Scotland 2025-26 lowest amount + period: 2025 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 40000 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: SCOTLAND + local_authority: GLASGOW_CITY + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 278.20] + council_tax_reduction_non_dep_deductions: [278.20, 0] + +- name: Wales pensioner claimant, not in remunerative work + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 40000 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: WALES + local_authority: CARDIFF + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 348.40] + council_tax_reduction_non_dep_deductions: [348.40, 0] + +- name: Wales pensioner claimant, exactly 279 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 14508 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: WALES + local_authority: CARDIFF + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 694.20] + council_tax_reduction_non_dep_deductions: [694.20, 0] + +- name: Wales working-age claimant, exactly 485 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 60 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 25220 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: WALES + local_authority: CARDIFF + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 873.60] + council_tax_reduction_non_dep_deductions: [873.60, 0] + +- name: Wales working-age claimant, exactly 605 a week + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 60 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 31460 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: WALES + local_authority: CARDIFF + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 1_042.60] + council_tax_reduction_non_dep_deductions: [1_042.60, 0] + +- name: Wales 2025-26 lowest amount + period: 2025 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: WALES + local_authority: CARDIFF + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 325.00] + council_tax_reduction_non_dep_deductions: [325.00, 0] + +- name: English working-age households have no national deduction + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 60 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 36400 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # Unsupported English working-age local schemes keep reported CTB. + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: A full-time student is exempt + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + age: 20 + current_education: TERTIARY + total_income: 20000 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # SI 2012/2885 Sch 1 para 8(7)(c) + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: A 40-year-old on Income Support is exempt + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 1000 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # para 8(8)(a) + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: A 40-year-old on income-based JSA is exempt + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 1000 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: A 40-year-old on income-related ESA is exempt + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 1000 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: A non-dependant on State Pension Credit is exempt + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 90 + son: + age: 70 + total_income: 9000 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 1000 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # The claimant is strictly older, so the son is an eligible non-dependant + # and the zero comes from the SPC exemption (para 8(8)(a)), not from the + # son also counting as the applicant. + council_tax_reduction_individual_non_dep_deduction_eligible: [false, true] + council_tax_reduction_non_dep_deduction_exempt: [false, true] + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: The same non-dependant without State Pension Credit pays the lowest amount + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 90 + son: + age: 70 + total_income: 9000 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_non_dep_deduction_exempt: [false, false] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +- name: Universal Credit without earned income is exempt + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # para 8(8)(c) + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: Universal Credit with earned income is not exempt + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + employment_income: 2000 + weekly_hours: 10 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 270.40] + council_tax_reduction_non_dep_deductions: [270.40, 0] + +- name: Scotland Income Support exemption applies at working age too + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 60 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 1000 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: SCOTLAND + local_authority: GLASGOW_CITY + council_tax: 2_000 + savings: 0 + output: + # SSI 2021/249 reg 90(8)(a) + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: "England: no Universal Credit exemption in 2014-15" + period: 2014 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # Parameters before 2015 are read at 1 January (PE-UK converts to fiscal + # years from 2015), so only the exemption is asserted here. + council_tax_reduction_non_dep_deduction_exempt: [false, false] + +- name: "England: Universal Credit exemption from 2015-16" + period: 2015 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # inserted by SI 2014/3312 + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: "Wales: no Universal Credit exemption in 2014-15" + period: 2014 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son] + country: WALES + local_authority: CARDIFF + council_tax: 2_000 + savings: 0 + output: + # Parameters before 2015 are read at 1 January (PE-UK converts to fiscal + # years from 2015), so only the exemption is asserted here. + council_tax_reduction_non_dep_deduction_exempt: [false, false] + +- name: "Wales: Universal Credit exemption from 2015-16" + period: 2015 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son] + country: WALES + local_authority: CARDIFF + council_tax: 2_000 + savings: 0 + output: + # added by WSI 2015/44 + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: "Scotland: no Universal Credit exemption in 2015-16" + period: 2015 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son] + country: SCOTLAND + local_authority: GLASGOW_CITY + council_tax: 2_000 + savings: 0 + output: + council_tax_reduction_individual_non_dep_deduction: [0, 200.20] + council_tax_reduction_non_dep_deductions: [200.20, 0] + +- name: "Scotland: Universal Credit exemption from 2016-17" + period: 2016 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + total_income: 0 + weekly_hours: 0 + age: 40 + current_education: NOT_IN_EDUCATION + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son] + country: SCOTLAND + local_authority: GLASGOW_CITY + council_tax: 2_000 + savings: 0 + output: + # inserted by SSI 2016/81 + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 0] + +- name: No deduction where the applicant is blind + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + is_blind: True + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 36400 + weekly_hours: 35 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # para 8(6)(a); the son's own amount is 15.95 a week, but none is deducted. + council_tax_reduction_individual_non_dep_deduction: [0, 829.40] + council_tax_reduction_non_dep_deductions: [0, 0] + +- name: "England: one deduction for a non-dependant couple, on their joint income" + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + age: 40 + current_education: NOT_IN_EDUCATION + total_income: 15600 + weekly_hours: 35 + partner: + age: 38 + current_education: NOT_IN_EDUCATION + total_income: 0 + weekly_hours: 0 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son, partner] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, son, partner] + country: ENGLAND + local_authority: MAIDSTONE + council_tax: 2_000 + savings: 0 + output: + # para 8(3)-(4): joint 300 a week is in the 279 band (10.60); the partner + # not in remunerative work would pay 5.20; only the higher is deducted. + council_tax_reduction_individual_non_dep_deduction: [0, 551.20, 270.40] + council_tax_reduction_non_dep_deductions: [551.20, 0] + +- name: "Wales working age: both members of a couple on Universal Credit are deducted" + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 60 + son: + employment_income: 15600 + age: 40 + current_education: NOT_IN_EDUCATION + weekly_hours: 35 + partner: + age: 38 + current_education: NOT_IN_EDUCATION + employment_income: 1000 + weekly_hours: 0 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son, partner] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son, partner] + country: WALES + local_authority: CARDIFF + council_tax: 2_000 + savings: 0 + output: + # WSI 2013/3029 Sch 6 para 5(3): one deduction per couple "other than where + # there is an award of universal credit". Joint 319.23 a week: 13.35 and 6.70. + council_tax_reduction_individual_non_dep_deduction: [0, 694.20, 348.40] + council_tax_reduction_non_dep_deductions: [1_042.60, 0] + +- name: "Wales pensioner: one deduction for a couple on Universal Credit" + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + son: + employment_income: 15600 + age: 40 + current_education: NOT_IN_EDUCATION + weekly_hours: 35 + partner: + age: 38 + current_education: NOT_IN_EDUCATION + employment_income: 1000 + weekly_hours: 0 + benunits: + claimant_unit: + members: [claimant] + son_unit: + members: [son, partner] + would_claim_uc: false + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 1000 + households: + household: + members: [claimant, son, partner] + country: WALES + local_authority: CARDIFF + council_tax: 2_000 + savings: 0 + output: + # Sch 1 para 3(3) has no Universal Credit exception. + council_tax_reduction_individual_non_dep_deduction: [0, 694.20, 348.40] + council_tax_reduction_non_dep_deductions: [694.20, 0] + +- name: A Pension Credit pensioner living with a working son (issue 1934) + period: 2026 + absolute_error_margin: 0.01 + input: + people: + pensioner: + age: 70 + state_pension: 9_000 + son: + age: 40 + employment_income: 30_000 + weekly_hours: 37.5 + current_education: NOT_IN_EDUCATION + benunits: + benunit: + members: [pensioner] + claims_all_entitled_benefits: true + son_benunit: + members: [son] + would_claim_uc: false + households: + household: + members: [pensioner, son] + country: ENGLAND + local_authority: MAIDSTONE + tenure_type: OWNED_OUTRIGHT + council_tax: 2_000 + savings: 0 + output: + in_receipt_of_guarantee_credit: [true, false] + # 30,000 / 52 = 576.92 a week, in the 485 band: 13.30 a week, 691.60 a + # year. On the Housing Benefit scale it was 119.85 a week, which took the + # whole 2,000. + council_tax_reduction_non_dep_deductions: [691.60, 0] + council_tax_reduction: 1_308.40 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 6e52f66d3..b1e4be9de 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 @@ -245,14 +245,12 @@ guarantee_credit: [3_376, 0] in_receipt_of_guarantee_credit: [true, false] council_tax_reduction_applicable_income: [0, 5_000] - # The national schemes' non-dependant deduction currently uses Housing - # Benefit amounts (20.40 a week here), not the CTR schedules' own amounts - # and exemptions (SI 2012/2885 Sch 1 para 8); this pins that the deduction - # still applies on guarantee credit, not its size. - council_tax_reduction_non_dep_deductions: [1_060.80, 0] - # 2,000 - 1,060.80 - simulated_council_tax_reduction_benunit: [939.20, 0] - council_tax_reduction: 939.20 + # SI 2012/2885 Sch 1 para 8(1)(b): the son has no hours, so he is not in + # remunerative work and pays the 2026-27 lowest amount, 5.20 a week. + council_tax_reduction_non_dep_deductions: [270.40, 0] + # 2,000 - 270.40 + simulated_council_tax_reduction_benunit: [1_729.60, 0] + council_tax_reduction: 1_729.60 - name: Mixed-age couple is not in receipt of guarantee credit, so the capital limit applies period: 2026 diff --git a/policyengine_uk/tests/test_non_dependant_deduction_properties.py b/policyengine_uk/tests/test_non_dependant_deduction_properties.py new file mode 100644 index 000000000..8741b3e64 --- /dev/null +++ b/policyengine_uk/tests/test_non_dependant_deduction_properties.py @@ -0,0 +1,621 @@ +"""Property-based and exhaustive tests for the Housing Benefit and national +Council Tax Reduction non-dependant deductions. + +Law: +- Housing Benefit: SI 2006/213 reg 74 (working age) and SI 2006/214 reg 55 + (pension age). +- Council Tax Reduction: SI 2012/2885 Sch 1 para 8 (England, pensioners); + WSI 2013/3029 Sch 1 para 3 and Sch 6 para 5 (Wales); SSI 2012/319 reg 48 and + SSI 2021/249 reg 90 (Scotland). + +Invariants, for any generated population of households, each a claimant family +and a non-dependant family of one or two adults: + +1. An exempt non-dependant's individual deduction is 0, for Housing Benefit and + for Council Tax Reduction. +2. Bounds: an eligible non-dependant who is not exempt pays between the + scale's lowest and highest weekly amounts. In English working-age + households (local schemes) the national CTR deduction is 0. +3. A non-dependant not in remunerative work (under 16 hours or, for Housing + Benefit, on IS, JSA(IB) or ESA(IR): HB reg 6(6)) pays the lowest amount, + whatever their income. +4. If the claimant or partner is exempt, the claimant family's deductions + are 0. +5. Aggregation: a family's deductions are the sum, over the other families in + the household, of their claimant and partner's higher amount (both amounts + for a Welsh working-age applicant's non-dependant couple with a Universal + Credit award) plus each other member's, recomputed here from the + individual amounts. +6. Monotonicity (metamorphic): raising any non-dependant's income never lowers + an individual deduction or a family's deductions. +7. Exhaustive: in every year from 2015 (2019 for Housing Benefit) to 2030, + including uprated years, an income at a band's lower edge gets that band's + amount and the next lower representable income gets the band below's. +8. Differential: each CTR scale's parameter equals the enacted sums in + tests/fixtures/council_tax_reduction_non_dependant_deductions.yaml. +9. Differential: each exemption flag equals a reading of the provisions + straight from the generated inputs. Housing Benefit: a full-time student, + a State Pension Credit recipient, or under 25 and on Income Support, + income-based JSA or Universal Credit without earned income. CTR (any age): + a full-time student, on IS, JSA(IB), ESA(IR) or SPC, or, in a national + scheme, on Universal Credit without earned income, or an adult for whom + someone else is entitled to child benefit (LGFA 1992 Sch 1 para 3). IS, + JSA(IB), ESA(IR) and SPC count only for the person they are payable to; + Universal Credit for both joint claimants; a self-employed loss counts as + nil earnings (UC reg 57(2)). +""" + +from pathlib import Path + +import numpy as np +import pytest +import yaml +from hypothesis import HealthCheck, example, given, settings +from hypothesis import strategies as st + +from policyengine_uk import CountryTaxBenefitSystem, Simulation + +PROPERTY_SETTINGS = settings( + max_examples=10, + deadline=None, + derandomize=True, + suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large], +) +# Local authorities without a modelled local scheme. +COUNTRIES = { + "ENGLAND": "MAIDSTONE", + "WALES": "CARDIFF", + "SCOTLAND": "GLASGOW_CITY", +} +CTR_SCALES = { + "ENGLAND": "england.council_tax_reduction.pensioners.non_dep_deduction", + "WALES": "wales.council_tax_reduction.non_dep_deduction", + "SCOTLAND": "scotland.council_tax_reduction.non_dep_deduction", +} +FIXTURE = ( + Path(__file__).parent + / "fixtures" + / "council_tax_reduction_non_dependant_deductions.yaml" +) +WEEKS = 52 +CLAIMANT_DISABILITY = [ + None, + None, + None, + "is_blind", + "attendance_allowance", + "dla_sc", + "pip_dl", + "armed_forces_independence_payment", +] +BENEFITS = [ + "income_support", + "jsa_income", + "esa_income", + "pension_credit", + "universal_credit_pre_benefit_cap", +] +# Family benefits counted in gross income, held at zero so the oracle knows +# each family's gross income. +OTHER_FAMILY_BENEFITS = ["child_tax_credit", "working_tax_credit", "child_benefit"] +SYSTEM = CountryTaxBenefitSystem() + + +def for_years(situation, years): + """Key every input by year: unkeyed inputs apply only to the default + period.""" + for group in situation.values(): + for entity in group.values(): + for key, value in entity.items(): + if key != "members" and not isinstance(value, dict): + entity[key] = {str(year): value for year in years} + return situation + + +@st.composite +def households(draw): + # The CTR applicant is the family with the household's oldest member, so + # claimants are older than their non-dependants. State Pension age is at + # most 67 in 2025-30. + claimant_age = draw(st.one_of(st.integers(50, 64), st.integers(68, 95))) + non_dependants = [ + dict( + age=draw(st.integers(18, claimant_age - 1)), + education=draw( + st.sampled_from( + ["NOT_IN_EDUCATION"] * 4 + ["TERTIARY", "UPPER_SECONDARY"] + ) + ), + earnings=draw(st.one_of(st.just(0.0), st.floats(0, 60_000))), + other_income=draw(st.one_of(st.just(0.0), st.floats(0, 30_000))), + self_employment=draw(st.one_of(st.just(0.0), st.floats(-20_000, 20_000))), + hours=draw(st.sampled_from([0.0, 10.0, 15.9, 16.0, 35.0, 45.0])), + income_rise=draw(st.one_of(st.just(0.0), st.floats(0, 40_000))), + approved_training=False, + ) + for _ in range(draw(st.integers(1, 2))) + ] + # A young person aged 16-19 in the non-dependant family: in full-time + # education (a student) or on approved training (not a student). Whether + # they are the family's claimant or partner is read from the model's + # is_claimant_or_partner. + if draw(st.booleans()): + training = draw(st.booleans()) + non_dependants.append( + dict( + age=draw(st.integers(16, 19)), + education="NOT_IN_EDUCATION" if training else "UPPER_SECONDARY", + earnings=draw(st.one_of(st.just(0.0), st.floats(0, 20_000))), + other_income=0.0, + self_employment=0.0, + hours=draw(st.sampled_from([0.0, 8.0, 16.0, 35.0])), + income_rise=draw(st.one_of(st.just(0.0), st.floats(0, 10_000))), + approved_training=training, + ) + ) + return dict( + country=draw(st.sampled_from(sorted(COUNTRIES))), + claimant_age=claimant_age, + claimant_disability=draw(st.sampled_from(CLAIMANT_DISABILITY)), + benefits={ + benefit: draw(st.sampled_from([0.0, 0.0, 0.0, 1_000.0])) + for benefit in BENEFITS + }, + non_dependants=non_dependants, + ) + + +def build(population, year, raise_income=False): + people, benunits, households_, persons = {}, {}, {}, [] + for h, household in enumerate(population): + claimant = f"claimant_{h}" + flag = household["claimant_disability"] + people[claimant] = dict( + age=household["claimant_age"], + current_education="NOT_IN_EDUCATION", + total_income=0.0, + employment_income=0.0, + self_employment_income=0.0, + is_in_approved_training=False, + age_started_or_accepted_current_education_or_training=1_000, + weekly_hours=0.0, + is_blind=flag == "is_blind", + **{ + name: 1_000.0 if flag == name else 0.0 + for name in CLAIMANT_DISABILITY[3:] + if name != "is_blind" + }, + ) + persons.append(dict(household=h, benunit=2 * h, non_dependant=None)) + members = [] + for n, nd in enumerate(household["non_dependants"]): + name = f"non_dependant_{h}_{n}" + other = nd["other_income"] + (nd["income_rise"] if raise_income else 0) + people[name] = dict( + age=nd["age"], + current_education=nd["education"], + total_income=nd["earnings"] + other, + employment_income=nd["earnings"], + self_employment_income=nd["self_employment"], + is_in_approved_training=nd["approved_training"], + # Young people started at 16; adults' start ages don't matter. + age_started_or_accepted_current_education_or_training=16, + weekly_hours=nd["hours"], + is_blind=False, + **{ + benefit: 0.0 + for benefit in CLAIMANT_DISABILITY[3:] + if benefit != "is_blind" + }, + ) + members.append(name) + persons.append(dict(household=h, benunit=2 * h + 1, non_dependant=nd)) + benunits[f"claimant_unit_{h}"] = dict( + members=[claimant], + benunit_is_rent_liable=True, + **{benefit: 0.0 for benefit in BENEFITS + OTHER_FAMILY_BENEFITS}, + ) + benunits[f"non_dependant_unit_{h}"] = dict( + members=members, + benunit_is_rent_liable=False, + **household["benefits"], + **{benefit: 0.0 for benefit in OTHER_FAMILY_BENEFITS}, + ) + households_[f"household_{h}"] = dict( + members=[claimant, *members], + country=household["country"], + local_authority=COUNTRIES[household["country"]], + ) + situation = dict(people=people, benunits=benunits, households=households_) + return Simulation(situation=for_years(situation, [year])), persons + + +def calculate(sim, year): + names = dict( + person=[ + "housing_benefit_non_dep_deduction_exempt", + "housing_benefit_individual_non_dep_deduction_eligible", + "household_benefits_individual_non_dep_deduction", + "council_tax_reduction_non_dep_deduction_exempt", + "council_tax_reduction_individual_non_dep_deduction_eligible", + "council_tax_reduction_individual_non_dep_deduction", + "is_benunit_head", + "is_claimant_or_partner", + "is_qualifying_young_person_for_child_benefit", + ], + benunit=[ + "housing_benefit_non_dep_deductions", + "housing_benefit_non_dep_deductions_claimant_exempt", + "council_tax_reduction_non_dep_deductions", + "universal_credit_pre_benefit_cap", + ], + household=[ + "council_tax_reduction_household_has_non_dep_exemption", + "council_tax_reduction_household_has_pensioner", + ], + ) + return { + name: np.asarray(sim.calculate(name, year)) + for entity in names.values() + for name in entity + } + + +def aggregate(individual, persons, couple, benunit_count, each_member): + """Recompute family deductions from individual amounts (invariant 5): the + claimant and partner's higher amount (both where each_member), plus each + other member's.""" + couple_amounts, others = {}, {} + for i, person in enumerate(persons): + target = couple_amounts if couple[i] else others + target.setdefault(person["benunit"], []).append(individual[i]) + own = np.array( + [ + (sum if each_member[b] else max)(couple_amounts.get(b, [0.0])) + + sum(others.get(b, [])) + for b in range(benunit_count) + ] + ) + household_of = {p["benunit"]: p["household"] for p in persons} + totals = {} + for b in range(benunit_count): + totals[household_of[b]] = totals.get(household_of[b], 0.0) + own[b] + return np.array([totals[household_of[b]] - own[b] for b in range(benunit_count)]) + + +@PROPERTY_SETTINGS +@given( + population=st.lists(households(), min_size=1, max_size=12), + year=st.integers(2025, 2030), +) +@example( + # Rare under random draws: a Welsh working-age applicant's non-dependant + # couple on Universal Credit, both with earnings (Sch 6 para 5(3)); and + # the Housing Benefit under-25 boundary on Income Support (reg 74(8)). + population=[ + dict( + country="WALES", + claimant_age=60, + claimant_disability=None, + benefits={ + **dict.fromkeys(BENEFITS, 0.0), + "universal_credit_pre_benefit_cap": 1_000.0, + }, + non_dependants=[ + dict( + age=30, + education="NOT_IN_EDUCATION", + earnings=15_600.0, + other_income=0.0, + hours=35.0, + income_rise=0.0, + self_employment=0.0, + approved_training=False, + ), + dict( + age=28, + education="NOT_IN_EDUCATION", + earnings=1_000.0, + other_income=0.0, + hours=0.0, + income_rise=5_000.0, + self_employment=0.0, + approved_training=False, + ), + ], + ), + *[ + dict( + country="ENGLAND", + claimant_age=70, + claimant_disability=None, + benefits={**dict.fromkeys(BENEFITS, 0.0), "income_support": 1_000.0}, + non_dependants=[ + dict( + age=age, + education="NOT_IN_EDUCATION", + earnings=0.0, + other_income=0.0, + hours=0.0, + income_rise=0.0, + self_employment=0.0, + approved_training=False, + ) + ], + ) + for age in [24, 25] + ], + ], + year=2026, +) +def test_non_dependant_deduction_invariants(population, year): + sim, persons = build(population, year) + r = calculate(sim, year) + p = SYSTEM.parameters(str(year)) + hb = p.gov.dwp.housing_benefit.non_dep_deduction + hb_lowest, hb_top = hb.amount.amounts[0] * WEEKS, hb.amount.amounts[-1] * WEEKS + pension_age = np.repeat( + r["council_tax_reduction_household_has_pensioner"], + [1 + len(h["non_dependants"]) for h in population], + ) + # Claimant or partner of each person's own family (SSCBA s.137 couple). + couple = r["is_claimant_or_partner"].astype(bool) + + for i, person in enumerate(persons): + household = population[person["household"]] + hb_deduction = r["household_benefits_individual_non_dep_deduction"][i] + ctr_deduction = r["council_tax_reduction_individual_non_dep_deduction"][i] + # 1. Exempt => 0. + if r["housing_benefit_non_dep_deduction_exempt"][i]: + assert hb_deduction == 0 + if r["council_tax_reduction_non_dep_deduction_exempt"][i]: + assert ctr_deduction == 0 + nd = person["non_dependant"] + if nd is None: + continue + # 9. The exemptions, read straight from the inputs. + # IS, JSA(IB), ESA(IR) and SPC count for their payee: here the benefit + # unit's head, as no member reports them (HB reg 2(3)-(3A)). Universal + # Credit counts for both joint claimants. A self-employed loss counts as + # nil earnings (UC reg 57(2)). + payee = bool(r["is_benunit_head"][i]) + on = { + b: (bool(couple[i]) if b == "universal_credit_pre_benefit_cap" else payee) + and household["benefits"][b] > 0 + for b in BENEFITS + } + student = nd["education"] != "NOT_IN_EDUCATION" + # Inputs are stored as float32, so a tiny draw can underflow to nil. + earned = ( + max(0.0, float(np.float32(nd["earnings"]))) + + max(0.0, float(np.float32(nd["self_employment"]))) + > 0 + ) + uc_without_earnings = on["universal_credit_pre_benefit_cap"] and not earned + hb_exempt = ( + student + or on["pension_credit"] + or ( + nd["age"] < 25 + and (on["income_support"] or on["jsa_income"] or uc_without_earnings) + ) + ) + assert bool(r["housing_benefit_non_dep_deduction_exempt"][i]) == hb_exempt + national = household["country"] != "ENGLAND" or pension_age[i] + ctr_exempt = ( + student + or any( + on[b] + for b in [ + "income_support", + "jsa_income", + "esa_income", + "pension_credit", + ] + ) + or (national and uc_without_earnings) + # LGFA 1992 Sch 1 para 3: an adult qualifying young person in + # someone else's family. + or ( + nd["age"] >= 18 + and bool(r["is_qualifying_young_person_for_child_benefit"][i]) + and not couple[i] + ) + ) + assert ( + bool(r["council_tax_reduction_non_dep_deduction_exempt"][i]) == ctr_exempt + ) + # 2-3. Housing Benefit bounds and the not-in-work amount. + if ( + r["housing_benefit_individual_non_dep_deduction_eligible"][i] + and not r["housing_benefit_non_dep_deduction_exempt"][i] + ): + assert hb_lowest - 0.01 <= hb_deduction <= hb_top + 0.01 + # Reg 6(6): on IS, JSA(IB) or ESA(IR) is not remunerative work. + if ( + nd["hours"] < hb.remunerative_work_hours + or on["income_support"] + or on["jsa_income"] + or on["esa_income"] + ): + assert hb_deduction == pytest.approx(hb_lowest, abs=0.01) + # 2-3. Council Tax Reduction bounds and the not-in-work amount. + country = household["country"] + if not national: + assert ctr_deduction == 0 + elif ( + r["council_tax_reduction_individual_non_dep_deduction_eligible"][i] + and not r["council_tax_reduction_non_dep_deduction_exempt"][i] + ): + scale = p.gov.local_authorities + for part in CTR_SCALES[country].split("."): + scale = getattr(scale, part) + lowest = scale.amount.amounts[0] * WEEKS + top = scale.amount.amounts[-1] * WEEKS + assert lowest - 0.01 <= ctr_deduction <= top + 0.01 + if nd["hours"] < scale.remunerative_work_hours: + assert ctr_deduction == pytest.approx(lowest, abs=0.01) + + benunit_count = 2 * len(population) + # 4-5. Housing Benefit aggregation and the claimant exemption. + expected_hb = aggregate( + r["household_benefits_individual_non_dep_deduction"], + persons, + couple, + benunit_count, + [False] * benunit_count, + ) + expected_hb = np.where( + r["housing_benefit_non_dep_deductions_claimant_exempt"], 0, expected_hb + ) + np.testing.assert_allclose( + r["housing_benefit_non_dep_deductions"], expected_hb, atol=0.01 + ) + # 4-5. Council Tax Reduction aggregation and the applicant exemption. + welsh_working_age = [ + population[b // 2]["country"] == "WALES" + and not r["council_tax_reduction_household_has_pensioner"][b // 2] + and r["universal_credit_pre_benefit_cap"][b] > 0 + for b in range(benunit_count) + ] + expected_ctr = aggregate( + r["council_tax_reduction_individual_non_dep_deduction"], + persons, + couple, + benunit_count, + welsh_working_age, + ) + household_exempt = np.repeat( + r["council_tax_reduction_household_has_non_dep_exemption"], 2 + ) + expected_ctr = np.where(household_exempt, 0, expected_ctr) + np.testing.assert_allclose( + r["council_tax_reduction_non_dep_deductions"], expected_ctr, atol=0.01 + ) + + # 6. Raising non-dependants' incomes never lowers a deduction. + raised, _ = build(population, year, raise_income=True) + s = calculate(raised, year) + for name in [ + "household_benefits_individual_non_dep_deduction", + "council_tax_reduction_individual_non_dep_deduction", + "housing_benefit_non_dep_deductions", + "council_tax_reduction_non_dep_deductions", + ]: + assert np.all(s[name] >= r[name] - 1e-3), name + + +def first_income_at_or_above(threshold): + """The smallest float32 annual income (the input's storage type) whose + weekly value, computed as the model does (the benefit-unit sum returns + float64, then divided by 52), is at least the threshold.""" + + def weekly(annual): + return float(np.float32(annual)) / WEEKS + + income = np.float32(threshold * WEEKS) + while weekly(income) < threshold: + income = np.nextafter(income, np.float32(np.inf)) + while weekly(np.nextafter(income, np.float32(-np.inf))) >= threshold: + income = np.nextafter(income, np.float32(-np.inf)) + return income + + +SCALES = [ + ("HOUSING_BENEFIT", range(2019, 2031)), + ("ENGLAND", range(2015, 2031)), + ("WALES", range(2015, 2031)), + ("SCOTLAND", range(2015, 2031)), +] + + +@pytest.mark.parametrize("scale_name, years", SCALES, ids=[s for s, _ in SCALES]) +def test_band_edges_are_inclusive(scale_name, years): + """Invariant 7: every lower edge, every year, both schemes.""" + country = "ENGLAND" if scale_name == "HOUSING_BENEFIT" else scale_name + edges_by_year = {} + for year in years: + p = SYSTEM.parameters(str(year)) + if scale_name == "HOUSING_BENEFIT": + scale = p.gov.dwp.housing_benefit.non_dep_deduction.amount + else: + scale = p.gov.local_authorities + for part in CTR_SCALES[scale_name].split("."): + scale = getattr(scale, part) + scale = scale.amount + edges_by_year[year] = list( + zip(scale.thresholds[1:], scale.amounts[1:], scale.amounts[:-1]) + ) + count = max(len(edges) for edges in edges_by_year.values()) + people, benunits, households_ = {}, {}, {} + for k in range(2 * count): + claimant, non_dependant = f"claimant_{k}", f"non_dependant_{k}" + incomes = {} + for year, edges in edges_by_year.items(): + threshold, _, _ = edges[k // 2] + at_edge = first_income_at_or_above(threshold) + incomes[str(year)] = float( + at_edge if k % 2 == 0 else np.nextafter(at_edge, np.float32(-np.inf)) + ) + people[claimant] = dict(age=80, current_education="NOT_IN_EDUCATION") + people[non_dependant] = dict( + age=40, + current_education="NOT_IN_EDUCATION", + weekly_hours={str(y): 35.0 for y in years}, + total_income=incomes, + employment_income={str(y): 0.0 for y in years}, + ) + benunits[f"claimant_unit_{k}"] = dict( + members=[claimant], + benunit_is_rent_liable={str(y): True for y in years}, + **{b: {str(y): 0.0 for y in years} for b in BENEFITS}, + ) + benunits[f"non_dependant_unit_{k}"] = dict( + members=[non_dependant], + benunit_is_rent_liable={str(y): False for y in years}, + **{b: {str(y): 0.0 for y in years} for b in BENEFITS}, + ) + households_[f"household_{k}"] = dict( + members=[claimant, non_dependant], + country=country, + local_authority=COUNTRIES[country], + ) + sim = Simulation( + situation=for_years( + dict(people=people, benunits=benunits, households=households_), years + ) + ) + variable = ( + "household_benefits_individual_non_dep_deduction" + if scale_name == "HOUSING_BENEFIT" + else "council_tax_reduction_individual_non_dep_deduction" + ) + for year, edges in edges_by_year.items(): + deductions = np.asarray(sim.calculate(variable, year))[1::2] / WEEKS + for k, (threshold, amount, below) in enumerate(edges): + assert deductions[2 * k] == pytest.approx(amount, abs=1e-4), ( + year, + threshold, + ) + assert deductions[2 * k + 1] == pytest.approx(below, abs=1e-4), ( + year, + threshold, + ) + + +def test_ctr_scales_match_enacted_sums(): + """Invariant 8: the parameters reproduce the enacted table.""" + fixture = yaml.safe_load(FIXTURE.read_text()) + for scheme, entry in fixture.items(): + for year, row in entry["years"].items(): + # PolicyEngine UK reads parameters at 30 April from 2015; earlier + # years are read at that date directly. + instant = str(year) if year >= 2015 else f"{year}-04-30" + node = SYSTEM.parameters(instant) + for part in entry["parameter"].split("."): + node = getattr(node, part) + assert list(node.thresholds) == pytest.approx(row["thresholds"]), ( + scheme, + year, + ) + assert list(node.amounts) == pytest.approx(row["amounts"]), (scheme, year) diff --git a/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/_non_dependants.py b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/_non_dependants.py new file mode 100644 index 000000000..58d69dd49 --- /dev/null +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/_non_dependants.py @@ -0,0 +1,120 @@ +"""Shared definitions for Housing Benefit and Council Tax Reduction +non-dependant deductions.""" + +from policyengine_uk.model_api import * + +# Family benefits counted in a couple's gross income, besides Universal Credit. +FAMILY_GROSS_INCOME_BENEFITS = [ + "child_tax_credit", + "working_tax_credit", + "child_benefit", +] + +# Benefits the benefit cap counts, other than Housing Benefit (benefit_cap_reduction). +CAPPED_BENEFITS_EXCEPT_HOUSING_BENEFIT = [ + "child_benefit", + "child_tax_credit", + "jsa_income", + "income_support", + "esa_income", + "universal_credit_pre_benefit_cap", + "jsa_contrib", + "incapacity_benefit", + "esa_contrib", + "sda", +] + + +def non_dependant_weekly_gross_income(person, period): + """Normal weekly gross income for the deduction bands. A claimant or + partner is banded on the couple's joint income (HB reg 74(4); CTR Sch 1 + para 8(4)): each member's taxable income plus the family's Universal + Credit, tax credits and child benefit. Anyone else in the benefit unit is a + separate non-dependant, banded on their own taxable income. Taxable income + excludes the disregarded disability benefits (HB reg 74(9)).""" + claimant_or_partner = person("is_claimant_or_partner", period) + own_income = max_(0, person("total_income", period)) + family_benefits = universal_credit_after_benefit_cap(person.benunit, period) + sum( + person.benunit(benefit, period) for benefit in FAMILY_GROSS_INCOME_BENEFITS + ) + couple_income = ( + person.benunit.sum(own_income * claimant_or_partner) + family_benefits + ) + annual = where(claimant_or_partner, couple_income, own_income) + return annual / WEEKS_IN_YEAR + + +def universal_credit_after_benefit_cap(benunit, period): + """A family's Universal Credit award after the benefit cap (UC Regs 2013 + reg 81), for a family that is not liable for rent. universal_credit itself + depends on Housing Benefit through the cap, so the cap is applied here to + the capped benefits other than Housing Benefit, which such a family does + not receive.""" + capped = sum( + benunit(benefit, period) for benefit in CAPPED_BENEFITS_EXCEPT_HOUSING_BENEFIT + ) + reduction = max_(0, capped - benunit("benefit_cap", period)) + return max_(0, benunit("universal_credit_pre_benefit_cap", period) - reduction) + + +def has_earned_income(person, period): + """Whether the person has earned income (UC Regs 2013 reg 52): employed + earnings, including statutory sick and maternity pay and less relievable + pension contributions (reg 55(4)-(5)); self-employed earnings, a loss + counting as nil (reg 57(2)) and the minimum income floor applying where + the Universal Credit model applies it (reg 62); and other paid work.""" + employed = max_( + 0, + add( + person, + period, + ["employment_income", "statutory_sick_pay", "statutory_maternity_pay"], + ) + - person("pension_contributions", period), + ) + self_employed = max_(0, person("self_employment_income", period)) + self_employed = where( + person("uc_mif_applies", period), + max_(self_employed, person("uc_minimum_income_floor", period)), + self_employed, + ) + other = max_(0, person("miscellaneous_income", period)) + return (employed + self_employed + other) > 0 + + +def is_award_payee(person, period, award, reported): + """Whether a family award is payable to this person: Housing Benefit's + test for being "on" income-based JSA or income-related ESA (HB Regs 2006 + reg 2(3) and (3A)), applied also to Income Support and State Pension + Credit, which are paid to the claimant. The payee is the member who + reports the award, or the benefit unit's head where none does. Both + members of a joint-claim jobseeker's allowance couple are on it (reg + 2(3)(c)), but the model has no joint-claim input, so only the payee is.""" + has_award = person.benunit(award, period) > 0 + reports = person(reported, period) > 0 + payee = where( + person.benunit.any(reports), reports, person("is_benunit_head", period) + ) + return has_award & payee + + +def deduction_per_family(benunit, period, deductions, both_members_of_couple): + """One deduction for the claimant and partner, the higher of theirs (HB reg + 74(3); CTR Sch 1 para 8(3)), or both where both_members_of_couple; plus a + separate deduction for each other member.""" + claimant_or_partner = benunit.members("is_claimant_or_partner", period) + couple = where( + both_members_of_couple, + benunit.sum(deductions * claimant_or_partner), + benunit.max(deductions * claimant_or_partner), + ) + return couple + benunit.sum(deductions * ~claimant_or_partner) + + +def charged_to_other_families(benunit, period, deduction_for_benunit): + """Deductions for the non-dependant families in the household other than + this one: each family's amount counted once (via its head).""" + is_benunit_head = benunit.members("is_benunit_head", period) + counted = is_benunit_head * benunit.project(deduction_for_benunit) + in_household = benunit.max(benunit.members.household.sum(counted)) + return in_household - deduction_for_benunit diff --git a/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.py b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.py index 95b6bcb69..bd7bc84f3 100644 --- a/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.py +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.py @@ -1,16 +1,43 @@ from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + is_award_payee, + non_dependant_weekly_gross_income, +) class household_benefits_individual_non_dep_deduction(Variable): value_type = float entity = Person label = "Housing Benefit individual non-dependent deduction" + documentation = ( + "A non-dependant in remunerative work pays the deduction for the band " + "containing their normal gross weekly income (a couple's joint income " + "for a claimant or partner of the non-dependant's family); bands " + "include their lower edge. A non-dependant not in remunerative work, " + "including one on Income Support, income-based JSA or income-related " + "ESA (reg 6(6)), pays the lowest amount." + ) definition_period = YEAR unit = GBP defined_for = "housing_benefit_individual_non_dep_deduction_eligible" + reference = ( + "https://www.legislation.gov.uk/uksi/2006/213/regulation/74", + "https://www.legislation.gov.uk/uksi/2006/214/regulation/55", + "https://www.legislation.gov.uk/uksi/2006/213/regulation/6", + ) def formula(person, period, parameters): p = parameters(period).gov.dwp.housing_benefit.non_dep_deduction - weekly_income = person("total_income", period) / WEEKS_IN_YEAR - deduction = p.amount.calc(weekly_income, right=True) - return deduction * WEEKS_IN_YEAR + weekly_income = non_dependant_weekly_gross_income(person, period) + on_income_related_benefit = ( + is_award_payee(person, period, "income_support", "income_support_reported") + | is_award_payee(person, period, "jsa_income", "jsa_income_reported") + | is_award_payee(person, period, "esa_income", "esa_income_reported") + ) + in_remunerative_work = ( + person("weekly_hours", period) >= p.remunerative_work_hours + ) & ~on_income_related_benefit + banded = p.amount.calc(weekly_income) + not_in_remunerative_work = p.amount.calc(np.zeros_like(weekly_income)) + weekly = where(in_remunerative_work, banded, not_in_remunerative_work) + return weekly * WEEKS_IN_YEAR diff --git a/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_individual_non_dep_deduction_eligible.py b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_individual_non_dep_deduction_eligible.py index 37ea75a31..a02f8f8da 100644 --- a/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_individual_non_dep_deduction_eligible.py +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_individual_non_dep_deduction_eligible.py @@ -6,9 +6,14 @@ class housing_benefit_individual_non_dep_deduction_eligible(Variable): entity = Person label = "eligible person for the Housing Benefit non-dependent deduction" definition_period = YEAR + reference = ( + "https://www.legislation.gov.uk/uksi/2006/213/regulation/74", + "https://www.legislation.gov.uk/uksi/2006/214/regulation/55", + ) def formula(person, period, parameters): rent_liable = person.benunit("benunit_is_rent_liable", period) p = parameters(period).gov.dwp.housing_benefit.non_dep_deduction age_eligible = person("age", period) >= p.age_threshold - return age_eligible & ~rent_liable + exempt = person("housing_benefit_non_dep_deduction_exempt", period) + return age_eligible & ~rent_liable & ~exempt diff --git a/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_exempt.py b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_exempt.py new file mode 100644 index 000000000..38215bd6c --- /dev/null +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_exempt.py @@ -0,0 +1,63 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + has_earned_income, + is_award_payee, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction._legacy import ( + is_full_time_student_non_dep, +) + + +class housing_benefit_non_dep_deduction_exempt(Variable): + value_type = bool + entity = Person + label = "Housing Benefit makes no non-dependant deduction for this person" + documentation = ( + "Modelled exemptions: a full-time student (SI 2006/213 reg 74(7)(c)-(e); " + "SI 2006/214 reg 55(7)(e)); a non-dependant on State Pension Credit " + "(reg 74(10); reg 55(9)); and a non-dependant under 25 on Income " + "Support or income-based JSA, or entitled to Universal Credit " + "calculated on no earned income (reg 74(8); reg 55(8)). Not modelled: " + "a working student's summer vacation (reg 74(7)(d)), under-25s on " + "assessment-phase income-related ESA (no ESA group input), youth " + "training allowances, a normal home elsewhere, and absence in hospital, " + "prison or on armed forces operations." + ) + definition_period = YEAR + reference = ( + "https://www.legislation.gov.uk/uksi/2006/213/regulation/74", + "https://www.legislation.gov.uk/uksi/2006/214/regulation/55", + ) + + def formula(person, period, parameters): + p = parameters(period).gov.dwp.housing_benefit.non_dep_deduction + full_time_student = is_full_time_student_non_dep(person, period) + # IS, income-based JSA and SPC count for the person they are payable + # to; Universal Credit for both joint claimants. + claimant_or_partner = person("is_claimant_or_partner", period) + on_pension_credit = is_award_payee( + person, period, "pension_credit", "pension_credit_reported" + ) + on_legacy_income_related_benefit = is_award_payee( + person, period, "income_support", "income_support_reported" + ) | is_award_payee(person, period, "jsa_income", "jsa_income_reported") + # Entitlement before the benefit cap: universal_credit itself depends on + # Housing Benefit through the cap. + entitled_to_universal_credit = claimant_or_partner & ( + person.benunit("universal_credit_pre_benefit_cap", period) > 0 + ) + universal_credit_without_earned_income = ( + entitled_to_universal_credit & ~has_earned_income(person, period) + ) + under_age_limit = person("age", period) < p.income_related_benefit_age_limit + return ( + full_time_student + | on_pension_credit + | ( + under_age_limit + & ( + on_legacy_income_related_benefit + | universal_credit_without_earned_income + ) + ) + ) diff --git a/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions.py b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions.py index 3c35be82d..30b29f078 100644 --- a/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions.py +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions.py @@ -1,19 +1,37 @@ from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + charged_to_other_families, + deduction_per_family, +) class housing_benefit_non_dep_deductions(Variable): value_type = float entity = BenUnit label = "non-dependent deductions" + documentation = ( + "Deductions for the non-dependants in other benefit units of the " + "household: one for each couple, the higher of the two members' " + "amounts, and one for each other member; none if the claimant or " + "partner is exempt." + ) definition_period = YEAR unit = GBP + reference = ( + "https://www.legislation.gov.uk/uksi/2006/213/regulation/74", + "https://www.legislation.gov.uk/uksi/2006/214/regulation/55", + ) def formula(benunit, period, parameters): deductions = benunit.members( "household_benefits_individual_non_dep_deduction", period ) - non_dep_deductions_in_hh = benunit.max( - benunit.members.household.sum(deductions) + deduction_for_benunit = deduction_per_family(benunit, period, deductions, False) + claimant_exempt = benunit( + "housing_benefit_non_dep_deductions_claimant_exempt", period + ) + return where( + claimant_exempt, + 0, + charged_to_other_families(benunit, period, deduction_for_benunit), ) - non_dep_deductions_in_bu = benunit.sum(deductions) - return non_dep_deductions_in_hh - non_dep_deductions_in_bu diff --git a/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions_claimant_exempt.py b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions_claimant_exempt.py new file mode 100644 index 000000000..53535fe79 --- /dev/null +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions_claimant_exempt.py @@ -0,0 +1,32 @@ +from policyengine_uk.model_api import * + + +class housing_benefit_non_dep_deductions_claimant_exempt(Variable): + value_type = bool + entity = BenUnit + label = "Housing Benefit claimant exempt from all non-dependant deductions" + documentation = ( + "No deduction is made for any non-dependant if the claimant or partner " + "is blind or receives Attendance Allowance, the DLA care component, the " + "PIP daily living component or Armed Forces Independence Payment (SI " + "2006/213 reg 74(6); SI 2006/214 reg 55(6)). Scottish disability " + "assistance (pension age and adult disability payments, child " + "disability payment, Scottish adult DLA) has no separate input." + ) + definition_period = YEAR + reference = ( + "https://www.legislation.gov.uk/uksi/2006/213/regulation/74", + "https://www.legislation.gov.uk/uksi/2006/214/regulation/55", + ) + + def formula(benunit, period, parameters): + person = benunit.members + claimant_or_partner = person("is_claimant_or_partner", period) + qualifying = ( + person("is_blind", period) + | (person("attendance_allowance", period) > 0) + | (person("dla_sc", period) > 0) + | (person("pip_dl", period) > 0) + | (person("armed_forces_independence_payment", period) > 0) + ) + return benunit.any(claimant_or_partner & qualifying) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_individual_non_dep_deduction.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_individual_non_dep_deduction.py index 102c093f6..fb8f46608 100644 --- a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_individual_non_dep_deduction.py +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_individual_non_dep_deduction.py @@ -1,15 +1,87 @@ from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + non_dependant_weekly_gross_income, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_england_pensioner_scheme, + is_scotland_scheme, + is_wales_scheme, +) class council_tax_reduction_individual_non_dep_deduction(Variable): value_type = float entity = Person label = "CTR individual non-dependent deduction" + documentation = ( + "The England pensioner, Scottish and Welsh schemes' own weekly scales. " + "A non-dependant in remunerative work pays the deduction for the band " + "containing their normal gross weekly income (a couple's joint income " + "for a claimant or partner of the non-dependant's family); bands " + "include their lower edge. A non-dependant not in " + "remunerative work pays the lowest amount; an exempt non-dependant " + "pays nothing. English working-age local schemes have their own " + "variables." + ) definition_period = YEAR unit = GBP defined_for = "council_tax_reduction_individual_non_dep_deduction_eligible" + reference = ( + "https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/8", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/1/paragraph/3", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/5", + "https://www.legislation.gov.uk/ssi/2012/319/regulation/48", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/90", + ) def formula(person, period, parameters): - p = parameters(period).gov.dwp.housing_benefit.non_dep_deduction - weekly_total_income = person("total_income", period) / WEEKS_IN_YEAR - return p.amount.calc(weekly_total_income, right=True) * WEEKS_IN_YEAR + local_authorities = parameters(period).gov.local_authorities + england = ( + local_authorities.england.council_tax_reduction.pensioners.non_dep_deduction + ) + scotland = local_authorities.scotland.council_tax_reduction.non_dep_deduction + wales = local_authorities.wales.council_tax_reduction.non_dep_deduction + country = person.household("country", period) + has_pensioner = person.household( + "council_tax_reduction_household_has_pensioner", period + ) + schemes = [ + is_england_pensioner_scheme(country, has_pensioner), + is_scotland_scheme(country), + is_wales_scheme(country), + ] + weekly_income = non_dependant_weekly_gross_income(person, period) + no_income = np.zeros_like(weekly_income) + remunerative_work_hours = select( + schemes, + [ + england.remunerative_work_hours, + scotland.remunerative_work_hours, + wales.remunerative_work_hours, + ], + default=np.inf, + ) + in_remunerative_work = person("weekly_hours", period) >= remunerative_work_hours + banded = select( + schemes, + [ + england.amount.calc(weekly_income), + scotland.amount.calc(weekly_income), + wales.amount.calc(weekly_income), + ], + default=0, + ) + not_in_remunerative_work = select( + schemes, + [ + england.amount.calc(no_income), + scotland.amount.calc(no_income), + wales.amount.calc(no_income), + ], + default=0, + ) + weekly = where(in_remunerative_work, banded, not_in_remunerative_work) + # The local schemes share the eligibility variable and apply their own + # exemptions, so the national ones apply here. + exempt = person("council_tax_reduction_non_dep_deduction_exempt", period) + return where(exempt, 0, weekly * WEEKS_IN_YEAR) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deduction_exempt.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deduction_exempt.py new file mode 100644 index 000000000..0b1721e36 --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deduction_exempt.py @@ -0,0 +1,98 @@ +from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + has_earned_income, + is_award_payee, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction._legacy import ( + is_full_time_student_non_dep, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_england_pensioner_scheme, + is_scotland_scheme, + is_wales_scheme, +) + + +class council_tax_reduction_non_dep_deduction_exempt(Variable): + value_type = bool + entity = Person + label = "national Council Tax Reduction makes no non-dependant deduction for this person" + documentation = ( + "Modelled exemptions in the England pensioner, Scottish and Welsh " + "schemes: a full-time student; a non-dependant on Income Support, " + "income-based JSA, income-related ESA or State Pension Credit (any " + "age); an adult for whom someone else is entitled to child benefit " + "(LGFA 1992 Sch 1 para 3); and, from the year each scheme added it, " + "one entitled to Universal Credit calculated on no earned income. Wales excludes " + "members of the ESA work-related activity group; with no ESA group " + "input, income-related ESA is treated as exempt. Not modelled: other " + "persons disregarded for council tax discounts (LGFA 1992 Sch 1), " + "youth training allowances, a normal home elsewhere, and " + "absence in hospital or on armed forces operations." + ) + definition_period = YEAR + reference = ( + "https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/8", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/1/paragraph/3", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/5", + "https://www.legislation.gov.uk/ssi/2012/319/regulation/48", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/90", + ) + + def formula(person, period, parameters): + local_authorities = parameters(period).gov.local_authorities + england = local_authorities.england.council_tax_reduction.pensioners + scotland = local_authorities.scotland.council_tax_reduction + wales = local_authorities.wales.council_tax_reduction + country = person.household("country", period) + has_pensioner = person.household( + "council_tax_reduction_household_has_pensioner", period + ) + schemes = [ + is_england_pensioner_scheme(country, has_pensioner), + is_scotland_scheme(country), + is_wales_scheme(country), + ] + full_time_student = is_full_time_student_non_dep(person, period) + # IS, income-based JSA, income-related ESA and SPC count for the person + # they are payable to; Universal Credit for both joint claimants. + claimant_or_partner = person("is_claimant_or_partner", period) + on_income_related_benefit = ( + is_award_payee(person, period, "income_support", "income_support_reported") + | is_award_payee(person, period, "jsa_income", "jsa_income_reported") + | is_award_payee(person, period, "esa_income", "esa_income_reported") + | is_award_payee( + person, period, "pension_credit", "pension_credit_reported" + ) + ) + # LGFA 1992 Sch 1 para 3 (via para 8(8)(b) and equivalents): an adult + # for whom another person is entitled to child benefit, that is a + # qualifying young person in someone else's family. + disregarded_for_child_benefit = ( + (person("age", period) >= 18) + & person("is_qualifying_young_person_for_child_benefit", period) + & ~claimant_or_partner + ) + universal_credit_limb = select( + schemes, + [ + england.non_dep_deduction.exempt_universal_credit_without_earned_income, + scotland.non_dep_deduction.exempt_universal_credit_without_earned_income, + wales.non_dep_deduction.exempt_universal_credit_without_earned_income, + ], + default=False, + ) + entitled_to_universal_credit = claimant_or_partner & ( + person.benunit("universal_credit_pre_benefit_cap", period) > 0 + ) + universal_credit_without_earned_income = ( + universal_credit_limb + & entitled_to_universal_credit + & ~has_earned_income(person, period) + ) + return ( + full_time_student + | on_income_related_benefit + | disregarded_for_child_benefit + | universal_credit_without_earned_income + ) diff --git a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deductions.py b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deductions.py index c6b5fc1d8..7d0c3f948 100644 --- a/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deductions.py +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deductions.py @@ -1,17 +1,56 @@ from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + charged_to_other_families, + deduction_per_family, +) +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_wales_scheme, +) class council_tax_reduction_non_dep_deductions(Variable): value_type = float entity = BenUnit label = "CTR non-dependent deductions" + documentation = ( + "Deductions for the non-dependants in other benefit units of the " + "household: one per couple, the higher of the two members' amounts " + "(both, in the Welsh scheme for people who are not pensioners, when " + "the couple has a Universal Credit award), one for each other member, " + "and none if the applicant or partner is exempt." + ) definition_period = YEAR unit = GBP + reference = ( + "https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/8", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/1/paragraph/3", + "https://www.legislation.gov.uk/wsi/2013/3029/schedule/6/paragraph/5", + "https://www.legislation.gov.uk/ssi/2012/319/regulation/48", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/90", + ) def formula(benunit, period, parameters): deductions = benunit.members( "council_tax_reduction_individual_non_dep_deduction", period ) - deductions_in_household = benunit.max(benunit.members.household.sum(deductions)) - deductions_in_benunit = benunit.sum(deductions) - return deductions_in_household - deductions_in_benunit + country = benunit.household("country", period) + has_pensioner = benunit.household( + "council_tax_reduction_household_has_pensioner", period + ) + # WSI 2013/3029 Sch 6 para 5(3). + each_member_deducted = ( + is_wales_scheme(country) + & ~has_pensioner + & (benunit("universal_credit_pre_benefit_cap", period) > 0) + ) + deduction_for_benunit = deduction_per_family( + benunit, period, deductions, each_member_deducted + ) + applicant_exempt = benunit.household( + "council_tax_reduction_household_has_non_dep_exemption", period + ) + return where( + applicant_exempt, + 0, + charged_to_other_families(benunit, period, deduction_for_benunit), + ) diff --git a/uv.lock b/uv.lock index 47b04e013..1b1776e21 100644 --- a/uv.lock +++ b/uv.lock @@ -1471,7 +1471,7 @@ wheels = [ [[package]] name = "policyengine-uk" -version = "2.102.3" +version = "2.104.2" source = { editable = "." } dependencies = [ { name = "microdf-python" },