From a4c2a06082caaa206147857a6a46c536e56b4cad Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Thu, 1 Oct 2026 13:09:03 -0400 Subject: [PATCH 1/7] Apply HB and national CTR non-dependant deductions as legislated Housing Benefit (SI 2006/213 reg 74; SI 2006/214 reg 55): - bands include their lower edge, and only a non-dependant in remunerative work (16+ hours, reg 6(1)) is banded, on the couple's joint income; anyone else pays the reg 74(1)(b) amount; - one deduction per couple, the higher (reg 74(3)); - no deduction for full-time students, State Pension Credit recipients, or under-25s on IS, income-based JSA or UC without earned income (reg 74(7), (8), (10)), nor for any non-dependant when the claimant or partner is blind or on AA, DLA care, PIP daily living or AFIP (reg 74(6)). Council Tax Reduction (SI 2012/2885 Sch 1 para 8; WSI 2013/3029 Sch 1 para 3 and Sch 6 para 5; SSI 2012/319 reg 48; SSI 2012/303 reg 67 and SSI 2021/249 reg 90): - each national scheme's own weekly scale for 2013-14 to 2026-27, instead of the Housing Benefit amounts; - the same banding and couple rules, with Wales's working-age exception for couples on UC; - the schemes' any-age exemptions, the UC limb from the year each scheme added it, and the existing applicant exemption. Fixes #2004; the non-dependant half of #1934. Co-Authored-By: Claude Opus 5.5 --- changelog.d/2004.fixed.md | 1 + .../programs/gov/dwp/housing-benefit.ipynb | 2 +- .../non_dep_deduction/age_threshold.yaml | 12 +- .../income_related_benefit_age_limit.yaml | 12 + .../remunerative_work_hours.yaml | 12 + .../pensioners/non_dep_deduction/amount.yaml | 154 ++ ...niversal_credit_without_earned_income.yaml | 11 + .../remunerative_work_hours.yaml | 10 + .../non_dep_deduction/amount.yaml | 160 ++ ...niversal_credit_without_earned_income.yaml | 13 + .../remunerative_work_hours.yaml | 14 + .../non_dep_deduction/amount.yaml | 162 ++ ...niversal_credit_without_earned_income.yaml | 11 + .../remunerative_work_hours.yaml | 12 + policyengine_uk/programs.yaml | 2 +- ...ax_reduction_non_dependant_deductions.yaml | 185 +++ ...benefits_individual_non_dep_deduction.yaml | 190 ++- ...individual_non_dep_deduction_eligible.yaml | 15 + ...using_benefit_non_dep_deduction_chain.yaml | 90 ++ ...sing_benefit_non_dep_deduction_exempt.yaml | 119 ++ .../housing_benefit_non_dep_deductions.yaml | 45 + ...it_non_dep_deductions_claimant_exempt.yaml | 77 + ...ncil_tax_reduction_non_dep_deductions.yaml | 1312 +++++++++++++++++ .../council_tax_reduction_pension_credit.yaml | 14 +- ...test_non_dependant_deduction_properties.py | 545 +++++++ ...d_benefits_individual_non_dep_deduction.py | 24 +- ...t_individual_non_dep_deduction_eligible.py | 7 +- ...ousing_benefit_non_dep_deduction_exempt.py | 57 + .../housing_benefit_non_dep_deductions.py | 22 +- ...efit_non_dep_deductions_claimant_exempt.py | 33 + ..._reduction_individual_non_dep_deduction.py | 77 +- ..._tax_reduction_non_dep_deduction_exempt.py | 80 + ...ouncil_tax_reduction_non_dep_deductions.py | 44 +- uv.lock | 2 +- 34 files changed, 3480 insertions(+), 46 deletions(-) create mode 100644 changelog.d/2004.fixed.md create mode 100644 policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/income_related_benefit_age_limit.yaml create mode 100644 policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/remunerative_work_hours.yaml create mode 100644 policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/amount.yaml create mode 100644 policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml create mode 100644 policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/non_dep_deduction/remunerative_work_hours.yaml create mode 100644 policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/amount.yaml create mode 100644 policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml create mode 100644 policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/remunerative_work_hours.yaml create mode 100644 policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/amount.yaml create mode 100644 policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/exempt_universal_credit_without_earned_income.yaml create mode 100644 policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/non_dep_deduction/remunerative_work_hours.yaml create mode 100644 policyengine_uk/tests/fixtures/council_tax_reduction_non_dependant_deductions.yaml create mode 100644 policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_chain.yaml create mode 100644 policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_exempt.yaml create mode 100644 policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions_claimant_exempt.yaml create mode 100644 policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deductions.yaml create mode 100644 policyengine_uk/tests/test_non_dependant_deduction_properties.py create mode 100644 policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_exempt.py create mode 100644 policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions_claimant_exempt.py create mode 100644 policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deduction_exempt.py diff --git a/changelog.d/2004.fixed.md b/changelog.d/2004.fixed.md new file mode 100644 index 0000000000..f01a97f236 --- /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 is banded (on a couple's joint income, one deduction per couple), the claimant-side and non-dependant exemptions apply, 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 01ae7d9a50..4a963be413 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 c08cba87a4..d22b71993c 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 0000000000..643e0c4133 --- /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 0000000000..0fecad832e --- /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 0000000000..f7d2106bc1 --- /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 0000000000..75410b1ece --- /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 0000000000..565e049a0b --- /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 0000000000..3b5c0874b7 --- /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 0000000000..7ee2d4484a --- /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 0000000000..9bf0f1cdf8 --- /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 0000000000..72afa4a599 --- /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 0000000000..d7ec14e179 --- /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 0000000000..46775c49e1 --- /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 46d253f103..61a51cecef 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 0000000000..2aa4334b76 --- /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 49c22bda96..41919b3d7c 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 +1,189 @@ -- 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"). + +- 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 + 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 + 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 + 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 + 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 - total_income: 5_200 # 100 weekly + age: 30 + total_income: 18980 + weekly_hours: 35 output: - household_benefits_individual_non_dep_deduction: 19.3 * 52 + household_benefits_individual_non_dep_deduction: 105.2 * 52 -- name: Higher amount - period: 2025 +- 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 - total_income: 28_912 # 556 weekly + age: 30 + total_income: 25220 + weekly_hours: 35 output: - household_benefits_individual_non_dep_deduction: 124.55 * 52 + household_benefits_individual_non_dep_deduction: 119.85 * 52 -- name: Middle amount - period: 2025 +- 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: 17_420 # 335 weekly + age: 30 + total_income: 31460 + weekly_hours: 35 output: - household_benefits_individual_non_dep_deduction: 99.65 * 52 + household_benefits_individual_non_dep_deduction: 131.45 * 52 -- name: Exclusive brackets - 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: 9_153 # 176 weekly + age: 30 + total_income: 31459.48 + weekly_hours: 35 + output: + # 604.99 a week + household_benefits_individual_non_dep_deduction: 119.85 * 52 + +- 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 + age: 30 + total_income: 40000 + weekly_hours: 0 + output: + # reg 74(1)(b): the bands apply only in remunerative work + household_benefits_individual_non_dep_deduction: 20.4 * 52 + +- 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 + age: 30 + total_income: 40000 + weekly_hours: 15.9 + 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 + 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 + 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] + 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] + households: + household: + members: [parent, child] output: - household_benefits_individual_non_dep_deduction: 44.4 * 52 + household_benefits_individual_non_dep_deduction: [1_060.80, 0] 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 0307c37986..e27118fd0b 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 0000000000..99aa29abf3 --- /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 0000000000..5699336677 --- /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 46c2b6ac44..071c6610c8 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 0000000000..f4de59feff --- /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/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 0000000000..31dd42ed94 --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deductions.yaml @@ -0,0 +1,1312 @@ +# 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: 70 + 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: + council_tax_reduction_individual_non_dep_deduction: [0, 0.00] + council_tax_reduction_non_dep_deductions: [0.00, 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 6e52f66d3d..b1e4be9ded 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 0000000000..66fd8dc9d4 --- /dev/null +++ b/policyengine_uk/tests/test_non_dependant_deduction_properties.py @@ -0,0 +1,545 @@ +"""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) 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 higher member's amount (both members' amounts for a + Welsh working-age applicant's non-dependant couple with a Universal Credit + award), 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. +""" + +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", +] +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))), + 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))), + ) + for _ in range(draw(st.integers(1, 2))) + ] + 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, + 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"], + 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}, + ) + benunits[f"non_dependant_unit_{h}"] = dict( + members=members, + benunit_is_rent_liable=False, + **household["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", + ], + 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, benunit_count, each_member): + """Recompute family deductions from individual amounts (invariant 5).""" + by_benunit = {} + for i, person in enumerate(persons): + by_benunit.setdefault(person["benunit"], []).append(individual[i]) + own = np.array( + [ + (sum if each_member[b] else max)(by_benunit.get(b, [0.0])) + 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, + ), + dict( + age=28, + education="NOT_IN_EDUCATION", + earnings=1_000.0, + other_income=0.0, + hours=0.0, + income_rise=5_000.0, + ), + ], + ), + *[ + 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, + ) + ], + ) + 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], + ) + + 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. + benefits = household["benefits"] + student = nd["education"] != "NOT_IN_EDUCATION" + uc_without_earnings = ( + benefits["universal_credit_pre_benefit_cap"] > 0 and nd["earnings"] <= 0 + ) + hb_exempt = ( + student + or benefits["pension_credit"] > 0 + or ( + nd["age"] < 25 + and ( + benefits["income_support"] > 0 + or benefits["jsa_income"] > 0 + 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( + benefits[b] > 0 + for b in [ + "income_support", + "jsa_income", + "esa_income", + "pension_credit", + ] + ) + or (national and uc_without_earnings) + ) + 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 + if nd["hours"] < hb.remunerative_work_hours: + 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, + 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, + 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/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 95b6bcb695..32dc5d9662 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 @@ -5,12 +5,30 @@ 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, counting a couple's " + "joint income; bands include their lower edge. A non-dependant not in " + "remunerative work pays the lowest amount. Gross income is taxable " + "total income, so the disregarded disability benefits are excluded." + ) 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", + ) 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 + income = max_(0, person("total_income", period)) + counted = person("age", period) >= p.age_threshold + weekly_income = person.benunit.sum(income * counted) / WEEKS_IN_YEAR + in_remunerative_work = ( + person("weekly_hours", period) >= p.remunerative_work_hours + ) + 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 37ea75a311..a02f8f8da8 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 0000000000..1c998c6694 --- /dev/null +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deduction_exempt.py @@ -0,0 +1,57 @@ +from policyengine_uk.model_api import * +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) + on_pension_credit = person.benunit("pension_credit", period) > 0 + on_legacy_income_related_benefit = ( + person.benunit("income_support", period) > 0 + ) | (person.benunit("jsa_income", period) > 0) + # Entitlement before the benefit cap: universal_credit itself depends on + # Housing Benefit through the cap. + entitled_to_universal_credit = ( + person.benunit("universal_credit_pre_benefit_cap", period) > 0 + ) + earned_income = add( + person, period, ["employment_income", "self_employment_income"] + ) + universal_credit_without_earned_income = entitled_to_universal_credit & ( + earned_income <= 0 + ) + 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 3c35be82d2..86eb32437a 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 @@ -5,15 +5,29 @@ 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 per couple, the higher of the two members' amounts, " + "and 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 = benunit.max(deductions) + is_benunit_head = benunit.members("is_benunit_head", period) + counted = is_benunit_head * benunit.project(deduction_for_benunit) + deductions_in_household = benunit.max(benunit.members.household.sum(counted)) + claimant_exempt = benunit( + "housing_benefit_non_dep_deductions_claimant_exempt", period + ) + return where( + claimant_exempt, 0, deductions_in_household - 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 0000000000..4568e9f714 --- /dev/null +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/housing_benefit_non_dep_deductions_claimant_exempt.py @@ -0,0 +1,33 @@ +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 as in council_tax_reduction_household_has_non_dep_exemption. + claimant_or_partner = person("is_adult", 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 102c093f63..fea66dd381 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 +1,86 @@ from policyengine_uk.model_api import * +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, counting a couple's " + "joint income; bands include their lower edge. A non-dependant not in " + "remunerative work pays the lowest amount; an exempt non-dependant " + "pays nothing. Gross income is taxable total income, so the " + "disregarded disability benefits are excluded. 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), + ] + income = max_(0, person("total_income", period)) + counted = person("age", period) >= 18 + weekly_income = person.benunit.sum(income * counted) / WEEKS_IN_YEAR + 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 0000000000..004237bc6a --- /dev/null +++ b/policyengine_uk/variables/gov/local_authorities/council_tax_reduction/council_tax_reduction_non_dep_deduction_exempt.py @@ -0,0 +1,80 @@ +from policyengine_uk.model_api import * +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); 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: persons " + "disregarded for council tax discounts (LGFA 1992 Sch 1) other than " + "students, 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) + on_income_related_benefit = ( + (person.benunit("income_support", period) > 0) + | (person.benunit("jsa_income", period) > 0) + | (person.benunit("esa_income", period) > 0) + | (person.benunit("pension_credit", period) > 0) + ) + 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 = ( + person.benunit("universal_credit_pre_benefit_cap", period) > 0 + ) + earned_income = add( + person, period, ["employment_income", "self_employment_income"] + ) + universal_credit_without_earned_income = ( + universal_credit_limb & entitled_to_universal_credit & (earned_income <= 0) + ) + return ( + full_time_student + | on_income_related_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 c6b5fc1d8d..4384831a88 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 +1,55 @@ from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import ( + is_wales_scheme, +) class council_tax_reduction_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), 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 = where( + each_member_deducted, + benunit.sum(deductions), + benunit.max(deductions), + ) + is_benunit_head = benunit.members("is_benunit_head", period) + counted = is_benunit_head * benunit.project(deduction_for_benunit) + deductions_in_household = benunit.max(benunit.members.household.sum(counted)) + applicant_exempt = benunit.household( + "council_tax_reduction_household_has_non_dep_exemption", period + ) + return where( + applicant_exempt, 0, deductions_in_household - deduction_for_benunit + ) diff --git a/uv.lock b/uv.lock index 47b04e0136..1b1776e219 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" }, From 86d7ae6e3b86da552610215894c5b31ce1fd4d94 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Fri, 2 Oct 2026 02:25:54 -0400 Subject: [PATCH 2/7] Address review: claimant or partner, couple income, reg 6(6), earnings, gross income - Identify the claimant or partner as the benefit unit's head or any member who is not an SSCBA s.142 child or qualifying young person (HB Regs 2006 regs 2(1) and 19; CTR regs 2(1)), replacing is_adult in the HB and CTR claimant exemptions. - Band a couple on the couple's joint income only, give the couple one deduction and any other adult in the family their own, and count benefit receipt (IS, JSA(IB), ESA(IR), SPC, UC) only for the award's claimant or partner. - Treat a non-dependant on IS, JSA(IB) or ESA(IR) as not in remunerative work for HB (reg 6(6)). - Take self-employed losses as nil in the UC no-earned-income test (UC reg 57(2)). - Add the family's UC (before the cap), tax credits and child benefit to gross income. - Tests: the review's counterexamples, a non-vacuous SPC exemption case, and property-test generators and oracles for dependent young people and losses. Co-Authored-By: Claude Opus 5.5 --- changelog.d/2004.fixed.md | 2 +- ...benefits_individual_non_dep_deduction.yaml | 126 +++++++++++++ .../non_dependant_deduction_review_cases.yaml | 167 ++++++++++++++++++ ...ncil_tax_reduction_non_dep_deductions.yaml | 40 ++++- ...test_non_dependant_deduction_properties.py | 107 ++++++++--- .../non_dep_deduction/_non_dependants.py | 74 ++++++++ ...d_benefits_individual_non_dep_deduction.py | 25 ++- ...ousing_benefit_non_dep_deduction_exempt.py | 26 +-- .../housing_benefit_non_dep_deductions.py | 18 +- ...efit_non_dep_deductions_claimant_exempt.py | 6 +- ..._reduction_individual_non_dep_deduction.py | 17 +- ..._tax_reduction_non_dep_deduction_exempt.py | 17 +- ...ouncil_tax_reduction_non_dep_deductions.py | 21 +-- 13 files changed, 570 insertions(+), 76 deletions(-) create mode 100644 policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/non_dependant_deduction_review_cases.yaml create mode 100644 policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/_non_dependants.py diff --git a/changelog.d/2004.fixed.md b/changelog.d/2004.fixed.md index f01a97f236..dbfa0aa46e 100644 --- a/changelog.d/2004.fixed.md +++ b/changelog.d/2004.fixed.md @@ -1 +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 is banded (on a couple's joint income, one deduction per couple), the claimant-side and non-dependant exemptions apply, and the England pensioner, Scottish and Welsh CTR schemes use their own scales (2013-14 to 2026-27) instead of the Housing Benefit amounts. +- 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 identified by the SSCBA s.142 child and young person definitions; 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/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 41919b3d7c..f21ab85587 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 @@ -3,6 +3,8 @@ # 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 @@ -12,6 +14,10 @@ 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 @@ -24,6 +30,10 @@ 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 @@ -36,6 +46,10 @@ 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 @@ -47,6 +61,10 @@ 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 @@ -58,6 +76,10 @@ 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 @@ -69,6 +91,10 @@ 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 @@ -80,6 +106,10 @@ 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: 131.45 * 52 @@ -91,6 +121,10 @@ 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: # 604.99 a week household_benefits_individual_non_dep_deduction: 119.85 * 52 @@ -103,6 +137,10 @@ 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: # reg 74(1)(b): the bands apply only in remunerative work household_benefits_individual_non_dep_deduction: 20.4 * 52 @@ -115,6 +153,10 @@ 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 @@ -126,6 +168,10 @@ 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 @@ -137,6 +183,10 @@ 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 @@ -158,6 +208,10 @@ 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] @@ -182,8 +236,80 @@ 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: + # 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/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 0000000000..e91df019b0 --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/non_dependant_deduction_review_cases.yaml @@ -0,0 +1,167 @@ +# 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] 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 index 31dd42ed94..a8df69a38e 100644 --- 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 @@ -780,7 +780,7 @@ input: people: claimant: - age: 70 + age: 90 son: age: 70 total_income: 9000 @@ -804,9 +804,47 @@ 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 diff --git a/policyengine_uk/tests/test_non_dependant_deduction_properties.py b/policyengine_uk/tests/test_non_dependant_deduction_properties.py index 66fd8dc9d4..4d8112ad06 100644 --- a/policyengine_uk/tests/test_non_dependant_deduction_properties.py +++ b/policyengine_uk/tests/test_non_dependant_deduction_properties.py @@ -16,14 +16,16 @@ 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) pays the lowest - amount, whatever their income. +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 higher member's amount (both members' amounts for a - Welsh working-age applicant's non-dependant couple with a Universal Credit - award), recomputed here from the individual amounts. + 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, @@ -36,7 +38,9 @@ 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. + scheme, on Universal Credit without earned income. Benefit receipt counts + only for the claimant or partner of the award; a self-employed loss counts + as nil earnings (UC reg 57(2)). """ from pathlib import Path @@ -89,6 +93,9 @@ "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() @@ -119,11 +126,30 @@ def households(draw): ), 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 dependent young person (SSCBA s.142) in the non-dependant family: in + # full-time education (a student) or on approved training (not a student, + # so a separate non-dependant with their own deduction). + 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, @@ -146,6 +172,9 @@ def build(population, year, raise_income=False): 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", **{ @@ -164,6 +193,10 @@ def build(population, year, raise_income=False): 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, **{ @@ -177,12 +210,13 @@ def build(population, year, raise_income=False): benunits[f"claimant_unit_{h}"] = dict( members=[claimant], benunit_is_rent_liable=True, - **{benefit: 0.0 for benefit in BENEFITS}, + **{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], @@ -202,6 +236,8 @@ def calculate(sim, year): "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_child_or_qualifying_young_person_for_child_benefit", ], benunit=[ "housing_benefit_non_dep_deductions", @@ -221,14 +257,18 @@ def calculate(sim, year): } -def aggregate(individual, persons, benunit_count, each_member): - """Recompute family deductions from individual amounts (invariant 5).""" - by_benunit = {} +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): - by_benunit.setdefault(person["benunit"], []).append(individual[i]) + 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)(by_benunit.get(b, [0.0])) + (sum if each_member[b] else max)(couple_amounts.get(b, [0.0])) + + sum(others.get(b, [])) for b in range(benunit_count) ] ) @@ -265,6 +305,8 @@ def aggregate(individual, persons, benunit_count, each_member): other_income=0.0, hours=35.0, income_rise=0.0, + self_employment=0.0, + approved_training=False, ), dict( age=28, @@ -273,6 +315,8 @@ def aggregate(individual, persons, benunit_count, each_member): other_income=0.0, hours=0.0, income_rise=5_000.0, + self_employment=0.0, + approved_training=False, ), ], ), @@ -290,6 +334,8 @@ def aggregate(individual, persons, benunit_count, each_member): other_income=0.0, hours=0.0, income_rise=0.0, + self_employment=0.0, + approved_training=False, ) ], ) @@ -308,6 +354,11 @@ def test_non_dependant_deduction_invariants(population, year): 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: its head, or a member + # who is not an SSCBA s.142 child or qualifying young person. + couple = r["is_benunit_head"].astype(bool) | ~r[ + "is_child_or_qualifying_young_person_for_child_benefit" + ].astype(bool) for i, person in enumerate(persons): household = population[person["household"]] @@ -322,21 +373,23 @@ def test_non_dependant_deduction_invariants(population, year): if nd is None: continue # 9. The exemptions, read straight from the inputs. - benefits = household["benefits"] + # A family award belongs to its claimant and partner; a self-employed + # loss counts as nil earnings (UC reg 57(2)). + on = {b: bool(couple[i]) and household["benefits"][b] > 0 for b in BENEFITS} student = nd["education"] != "NOT_IN_EDUCATION" - uc_without_earnings = ( - benefits["universal_credit_pre_benefit_cap"] > 0 and nd["earnings"] <= 0 + # 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 benefits["pension_credit"] > 0 + or on["pension_credit"] or ( nd["age"] < 25 - and ( - benefits["income_support"] > 0 - or benefits["jsa_income"] > 0 - or uc_without_earnings - ) + and (on["income_support"] or on["jsa_income"] or uc_without_earnings) ) ) assert bool(r["housing_benefit_non_dep_deduction_exempt"][i]) == hb_exempt @@ -344,7 +397,7 @@ def test_non_dependant_deduction_invariants(population, year): ctr_exempt = ( student or any( - benefits[b] > 0 + on[b] for b in [ "income_support", "jsa_income", @@ -363,7 +416,13 @@ def test_non_dependant_deduction_invariants(population, year): and not r["housing_benefit_non_dep_deduction_exempt"][i] ): assert hb_lowest - 0.01 <= hb_deduction <= hb_top + 0.01 - if nd["hours"] < hb.remunerative_work_hours: + # 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"] @@ -387,6 +446,7 @@ def test_non_dependant_deduction_invariants(population, year): expected_hb = aggregate( r["household_benefits_individual_non_dep_deduction"], persons, + couple, benunit_count, [False] * benunit_count, ) @@ -406,6 +466,7 @@ def test_non_dependant_deduction_invariants(population, year): expected_ctr = aggregate( r["council_tax_reduction_individual_non_dep_deduction"], persons, + couple, benunit_count, welsh_working_age, ) 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 0000000000..5a0aebbc14 --- /dev/null +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/non_dep_deduction/_non_dependants.py @@ -0,0 +1,74 @@ +"""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. Universal Credit is taken +# before the benefit cap: the capped award depends on Housing Benefit. +FAMILY_GROSS_INCOME_BENEFITS = [ + "universal_credit_pre_benefit_cap", + "child_tax_credit", + "working_tax_credit", + "child_benefit", +] + + +def is_claimant_or_partner(person, period): + """The claimant or partner of a benefit unit: its head, or any member who + is not a child or qualifying young person (SSCBA 1992 s.142), which is how + the Housing Benefit Regulations 2006 (regs 2(1) and 19) and the English and + Welsh Council Tax Reduction regulations (reg 2(1)) define the members of a + family other than the claimant and partner.""" + return person("is_benunit_head", period) | ~person( + "is_child_or_qualifying_young_person_for_child_benefit", period + ) + + +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 = is_claimant_or_partner(person, period) + own_income = max_(0, person("total_income", period)) + family_benefits = 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 has_earned_income(person, period): + """Whether the person has earned income (UC Regs 2013 reg 52), with + self-employed losses taken as nil (reg 57(2), step 3).""" + return ( + max_(0, person("employment_income", period)) + + max_(0, person("self_employment_income", period)) + ) > 0 + + +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 = is_claimant_or_partner(benunit.members, 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 32dc5d9662..87c0c8d6c4 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 @@ -1,4 +1,8 @@ from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + is_claimant_or_partner, + non_dependant_weekly_gross_income, +) class household_benefits_individual_non_dep_deduction(Variable): @@ -7,10 +11,11 @@ class household_benefits_individual_non_dep_deduction(Variable): 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, counting a couple's " - "joint income; bands include their lower edge. A non-dependant not in " - "remunerative work pays the lowest amount. Gross income is taxable " - "total income, so the disregarded disability benefits are excluded." + "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 @@ -18,16 +23,20 @@ class household_benefits_individual_non_dep_deduction(Variable): 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 - income = max_(0, person("total_income", period)) - counted = person("age", period) >= p.age_threshold - weekly_income = person.benunit.sum(income * counted) / WEEKS_IN_YEAR + weekly_income = non_dependant_weekly_gross_income(person, period) + on_income_related_benefit = is_claimant_or_partner(person, period) & ( + (person.benunit("income_support", period) > 0) + | (person.benunit("jsa_income", period) > 0) + | (person.benunit("esa_income", period) > 0) + ) 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) 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 index 1c998c6694..1002656b47 100644 --- 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 @@ -1,4 +1,8 @@ from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + has_earned_income, + is_claimant_or_partner, +) from policyengine_uk.variables.gov.local_authorities.council_tax_reduction._legacy import ( is_full_time_student_non_dep, ) @@ -28,20 +32,22 @@ class housing_benefit_non_dep_deduction_exempt(Variable): 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) - on_pension_credit = person.benunit("pension_credit", period) > 0 - on_legacy_income_related_benefit = ( - person.benunit("income_support", period) > 0 - ) | (person.benunit("jsa_income", period) > 0) + # Receipt of a family award belongs to its claimant and partner. + claimant_or_partner = is_claimant_or_partner(person, period) + on_pension_credit = claimant_or_partner & ( + person.benunit("pension_credit", period) > 0 + ) + on_legacy_income_related_benefit = claimant_or_partner & ( + (person.benunit("income_support", period) > 0) + | (person.benunit("jsa_income", period) > 0) + ) # Entitlement before the benefit cap: universal_credit itself depends on # Housing Benefit through the cap. - entitled_to_universal_credit = ( + entitled_to_universal_credit = claimant_or_partner & ( person.benunit("universal_credit_pre_benefit_cap", period) > 0 ) - earned_income = add( - person, period, ["employment_income", "self_employment_income"] - ) - universal_credit_without_earned_income = entitled_to_universal_credit & ( - earned_income <= 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 ( 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 86eb32437a..30b29f0786 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 @@ -1,4 +1,8 @@ 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): @@ -7,8 +11,9 @@ class housing_benefit_non_dep_deductions(Variable): label = "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, " - "and none if the claimant or partner is exempt." + "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 @@ -21,13 +26,12 @@ def formula(benunit, period, parameters): deductions = benunit.members( "household_benefits_individual_non_dep_deduction", period ) - deduction_for_benunit = benunit.max(deductions) - is_benunit_head = benunit.members("is_benunit_head", period) - counted = is_benunit_head * benunit.project(deduction_for_benunit) - deductions_in_household = benunit.max(benunit.members.household.sum(counted)) + 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, deductions_in_household - deduction_for_benunit + claimant_exempt, + 0, + charged_to_other_families(benunit, period, deduction_for_benunit), ) 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 index 4568e9f714..0ddaef9cc1 100644 --- 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 @@ -1,4 +1,7 @@ from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + is_claimant_or_partner, +) class housing_benefit_non_dep_deductions_claimant_exempt(Variable): @@ -21,8 +24,7 @@ class housing_benefit_non_dep_deductions_claimant_exempt(Variable): def formula(benunit, period, parameters): person = benunit.members - # Claimant or partner as in council_tax_reduction_household_has_non_dep_exemption. - claimant_or_partner = person("is_adult", period) + claimant_or_partner = is_claimant_or_partner(person, period) qualifying = ( person("is_blind", period) | (person("attendance_allowance", period) > 0) 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 fea66dd381..fb8f466080 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 @@ -1,4 +1,7 @@ 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, @@ -13,12 +16,12 @@ class council_tax_reduction_individual_non_dep_deduction(Variable): 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, counting a couple's " - "joint income; bands include their lower edge. A non-dependant not in " + "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. Gross income is taxable total income, so the " - "disregarded disability benefits are excluded. English working-age " - "local schemes have their own variables." + "pays nothing. English working-age local schemes have their own " + "variables." ) definition_period = YEAR unit = GBP @@ -47,9 +50,7 @@ def formula(person, period, parameters): is_scotland_scheme(country), is_wales_scheme(country), ] - income = max_(0, person("total_income", period)) - counted = person("age", period) >= 18 - weekly_income = person.benunit.sum(income * counted) / WEEKS_IN_YEAR + weekly_income = non_dependant_weekly_gross_income(person, period) no_income = np.zeros_like(weekly_income) remunerative_work_hours = select( schemes, 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 index 004237bc6a..066c8c7d26 100644 --- 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 @@ -1,4 +1,8 @@ from policyengine_uk.model_api import * +from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( + has_earned_income, + is_claimant_or_partner, +) from policyengine_uk.variables.gov.local_authorities.council_tax_reduction._legacy import ( is_full_time_student_non_dep, ) @@ -49,7 +53,9 @@ def formula(person, period, parameters): is_wales_scheme(country), ] full_time_student = is_full_time_student_non_dep(person, period) - on_income_related_benefit = ( + # Receipt of a family award belongs to its claimant and partner. + claimant_or_partner = is_claimant_or_partner(person, period) + on_income_related_benefit = claimant_or_partner & ( (person.benunit("income_support", period) > 0) | (person.benunit("jsa_income", period) > 0) | (person.benunit("esa_income", period) > 0) @@ -64,14 +70,13 @@ def formula(person, period, parameters): ], default=False, ) - entitled_to_universal_credit = ( + entitled_to_universal_credit = claimant_or_partner & ( person.benunit("universal_credit_pre_benefit_cap", period) > 0 ) - earned_income = add( - person, period, ["employment_income", "self_employment_income"] - ) universal_credit_without_earned_income = ( - universal_credit_limb & entitled_to_universal_credit & (earned_income <= 0) + universal_credit_limb + & entitled_to_universal_credit + & ~has_earned_income(person, period) ) return ( full_time_student 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 4384831a88..7d0c3f9484 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 @@ -1,4 +1,8 @@ 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, ) @@ -12,8 +16,8 @@ class council_tax_reduction_non_dep_deductions(Variable): "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), and none if the applicant " - "or partner is exempt." + "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 @@ -39,17 +43,14 @@ def formula(benunit, period, parameters): & ~has_pensioner & (benunit("universal_credit_pre_benefit_cap", period) > 0) ) - deduction_for_benunit = where( - each_member_deducted, - benunit.sum(deductions), - benunit.max(deductions), + deduction_for_benunit = deduction_per_family( + benunit, period, deductions, each_member_deducted ) - is_benunit_head = benunit.members("is_benunit_head", period) - counted = is_benunit_head * benunit.project(deduction_for_benunit) - deductions_in_household = benunit.max(benunit.members.household.sum(counted)) applicant_exempt = benunit.household( "council_tax_reduction_household_has_non_dep_exemption", period ) return where( - applicant_exempt, 0, deductions_in_household - deduction_for_benunit + applicant_exempt, + 0, + charged_to_other_families(benunit, period, deduction_for_benunit), ) From 12ac5f605d062053a95d7db8d0551c70f90d7704 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Fri, 2 Oct 2026 05:36:02 -0400 Subject: [PATCH 3/7] Address review round 2: UC earned income, award payee, capped UC, LGFA disregard - "No earned income" follows UC Regs 2013 regs 52-62: employment income plus SSP and SMP less relievable pension contributions (reg 55(4)-(5)), self-employed earnings with losses nil and the minimum income floor where the UC model applies it (regs 57(2), 62), and other paid work. - IS, JSA(IB), ESA(IR) and SPC count only for the person they are payable to (HB Regs 2006 reg 2(3)-(3A)): the member reporting the award, or the head; used for the exemptions and HB reg 6(6). UC still counts for both joint claimants. - Gross income uses UC after the benefit cap (UC reg 81), applying the cap to the capped benefits other than HB, which a non-dependant family does not receive. - CTR exempts an adult for whom another person is entitled to child benefit (LGFA 1992 Sch 1 para 3, via para 8(8)(b) and equivalents). - Tests: the review's counterexamples, and property oracles for the payee and the child benefit disregard. Co-Authored-By: Claude Opus 5.5 --- .../non_dependant_deduction_review_cases.yaml | 260 ++++++++++++++++++ ...test_non_dependant_deduction_properties.py | 29 +- .../non_dep_deduction/_non_dependants.py | 75 ++++- ...d_benefits_individual_non_dep_deduction.py | 10 +- ...ousing_benefit_non_dep_deduction_exempt.py | 15 +- ..._tax_reduction_non_dep_deduction_exempt.py | 36 ++- 6 files changed, 386 insertions(+), 39 deletions(-) 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 index e91df019b0..de9ebc33ad 100644 --- 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 @@ -165,3 +165,263 @@ 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] diff --git a/policyengine_uk/tests/test_non_dependant_deduction_properties.py b/policyengine_uk/tests/test_non_dependant_deduction_properties.py index 4d8112ad06..8ed4a8baa9 100644 --- a/policyengine_uk/tests/test_non_dependant_deduction_properties.py +++ b/policyengine_uk/tests/test_non_dependant_deduction_properties.py @@ -38,9 +38,11 @@ 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. Benefit receipt counts - only for the claimant or partner of the award; a self-employed loss counts - as nil earnings (UC reg 57(2)). + 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 @@ -238,6 +240,7 @@ def calculate(sim, year): "council_tax_reduction_individual_non_dep_deduction", "is_benunit_head", "is_child_or_qualifying_young_person_for_child_benefit", + "is_qualifying_young_person_for_child_benefit", ], benunit=[ "housing_benefit_non_dep_deductions", @@ -373,9 +376,16 @@ def test_non_dependant_deduction_invariants(population, year): if nd is None: continue # 9. The exemptions, read straight from the inputs. - # A family award belongs to its claimant and partner; a self-employed - # loss counts as nil earnings (UC reg 57(2)). - on = {b: bool(couple[i]) and household["benefits"][b] > 0 for b in BENEFITS} + # 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 = ( @@ -406,6 +416,13 @@ def test_non_dependant_deduction_invariants(population, year): ] ) 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 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 index 5a0aebbc14..47d1b762b9 100644 --- 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 @@ -3,15 +3,27 @@ from policyengine_uk.model_api import * -# Family benefits counted in a couple's gross income. Universal Credit is taken -# before the benefit cap: the capped award depends on Housing Benefit. +# Family benefits counted in a couple's gross income, besides Universal Credit. FAMILY_GROSS_INCOME_BENEFITS = [ - "universal_credit_pre_benefit_cap", "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 is_claimant_or_partner(person, period): """The claimant or partner of a benefit unit: its head, or any member who @@ -33,7 +45,7 @@ def non_dependant_weekly_gross_income(person, period): excludes the disregarded disability benefits (HB reg 74(9)).""" claimant_or_partner = is_claimant_or_partner(person, period) own_income = max_(0, person("total_income", period)) - family_benefits = sum( + family_benefits = universal_credit_after_benefit_cap(person.benunit, period) + sum( person.benunit(benefit, period) for benefit in FAMILY_GROSS_INCOME_BENEFITS ) couple_income = ( @@ -43,13 +55,56 @@ def non_dependant_weekly_gross_income(person, period): 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), with - self-employed losses taken as nil (reg 57(2), step 3).""" - return ( - max_(0, person("employment_income", period)) - + max_(0, person("self_employment_income", period)) - ) > 0 + """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.""" + 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): 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 87c0c8d6c4..bd7bc84f3f 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 @@ -1,6 +1,6 @@ from policyengine_uk.model_api import * from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( - is_claimant_or_partner, + is_award_payee, non_dependant_weekly_gross_income, ) @@ -29,10 +29,10 @@ class household_benefits_individual_non_dep_deduction(Variable): def formula(person, period, parameters): p = parameters(period).gov.dwp.housing_benefit.non_dep_deduction weekly_income = non_dependant_weekly_gross_income(person, period) - on_income_related_benefit = is_claimant_or_partner(person, period) & ( - (person.benunit("income_support", period) > 0) - | (person.benunit("jsa_income", period) > 0) - | (person.benunit("esa_income", period) > 0) + 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 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 index 1002656b47..d26c291744 100644 --- 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 @@ -1,6 +1,7 @@ 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, is_claimant_or_partner, ) from policyengine_uk.variables.gov.local_authorities.council_tax_reduction._legacy import ( @@ -32,15 +33,15 @@ class housing_benefit_non_dep_deduction_exempt(Variable): 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) - # Receipt of a family award belongs to its claimant and partner. + # IS, income-based JSA and SPC count for the person they are payable + # to; Universal Credit for both joint claimants. claimant_or_partner = is_claimant_or_partner(person, period) - on_pension_credit = claimant_or_partner & ( - person.benunit("pension_credit", period) > 0 - ) - on_legacy_income_related_benefit = claimant_or_partner & ( - (person.benunit("income_support", period) > 0) - | (person.benunit("jsa_income", period) > 0) + 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 & ( 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 index 066c8c7d26..4bf4ceebce 100644 --- 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 @@ -1,6 +1,7 @@ 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, is_claimant_or_partner, ) from policyengine_uk.variables.gov.local_authorities.council_tax_reduction._legacy import ( @@ -21,12 +22,13 @@ class council_tax_reduction_non_dep_deduction_exempt(Variable): "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); and, from the year each scheme added it, one entitled to " - "Universal Credit calculated on no earned income. Wales excludes " + "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: persons " - "disregarded for council tax discounts (LGFA 1992 Sch 1) other than " - "students, youth training allowances, a normal home elsewhere, and " + "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 @@ -53,13 +55,24 @@ def formula(person, period, parameters): is_wales_scheme(country), ] full_time_student = is_full_time_student_non_dep(person, period) - # Receipt of a family award belongs to its claimant and partner. + # 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 = is_claimant_or_partner(person, period) - on_income_related_benefit = claimant_or_partner & ( - (person.benunit("income_support", period) > 0) - | (person.benunit("jsa_income", period) > 0) - | (person.benunit("esa_income", period) > 0) - | (person.benunit("pension_credit", period) > 0) + 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, @@ -81,5 +94,6 @@ def formula(person, period, parameters): return ( full_time_student | on_income_related_benefit + | disregarded_for_child_benefit | universal_credit_without_earned_income ) From 9ebd8f691803f761f9159cb5a324edc65bd09c53 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Fri, 2 Oct 2026 05:48:44 -0400 Subject: [PATCH 4/7] Use is_claimant_or_partner for the couple in non-dependant deductions Replaces the local claimant-or-partner helper (benefit unit head, or anyone not a child benefit child or qualifying young person) with the is_claimant_or_partner variable: the SSCBA s.137 couple, at most two people. A partner at school is now a partner, and a third adult in a benefit unit is deducted separately. Adds the round-2 review cases: a blind 16-year-old partner (Wales), a non-dependant couple with a partner at school, and a 17-year-old partner's PIP in Merton. Co-Authored-By: Claude Opus 5.5 --- .../non_dependant_deduction_review_cases.yaml | 143 ++++++++++++++++++ ...test_non_dependant_deduction_properties.py | 9 +- .../non_dep_deduction/_non_dependants.py | 15 +- ...ousing_benefit_non_dep_deduction_exempt.py | 3 +- ...efit_non_dep_deductions_claimant_exempt.py | 5 +- ..._tax_reduction_non_dep_deduction_exempt.py | 3 +- 6 files changed, 151 insertions(+), 27 deletions(-) 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 index de9ebc33ad..0ee6a4fa4d 100644 --- 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 @@ -425,3 +425,146 @@ 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/test_non_dependant_deduction_properties.py b/policyengine_uk/tests/test_non_dependant_deduction_properties.py index 8ed4a8baa9..99af0cb70a 100644 --- a/policyengine_uk/tests/test_non_dependant_deduction_properties.py +++ b/policyengine_uk/tests/test_non_dependant_deduction_properties.py @@ -239,7 +239,7 @@ def calculate(sim, year): "council_tax_reduction_individual_non_dep_deduction_eligible", "council_tax_reduction_individual_non_dep_deduction", "is_benunit_head", - "is_child_or_qualifying_young_person_for_child_benefit", + "is_claimant_or_partner", "is_qualifying_young_person_for_child_benefit", ], benunit=[ @@ -357,11 +357,8 @@ def test_non_dependant_deduction_invariants(population, year): 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: its head, or a member - # who is not an SSCBA s.142 child or qualifying young person. - couple = r["is_benunit_head"].astype(bool) | ~r[ - "is_child_or_qualifying_young_person_for_child_benefit" - ].astype(bool) + # 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"]] 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 index 47d1b762b9..4167ce5d46 100644 --- 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 @@ -25,17 +25,6 @@ ] -def is_claimant_or_partner(person, period): - """The claimant or partner of a benefit unit: its head, or any member who - is not a child or qualifying young person (SSCBA 1992 s.142), which is how - the Housing Benefit Regulations 2006 (regs 2(1) and 19) and the English and - Welsh Council Tax Reduction regulations (reg 2(1)) define the members of a - family other than the claimant and partner.""" - return person("is_benunit_head", period) | ~person( - "is_child_or_qualifying_young_person_for_child_benefit", period - ) - - 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 @@ -43,7 +32,7 @@ def non_dependant_weekly_gross_income(person, period): 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 = is_claimant_or_partner(person, period) + 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 @@ -111,7 +100,7 @@ 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 = is_claimant_or_partner(benunit.members, period) + claimant_or_partner = benunit.members("is_claimant_or_partner", period) couple = where( both_members_of_couple, benunit.sum(deductions * claimant_or_partner), 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 index d26c291744..38215bd6c9 100644 --- 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 @@ -2,7 +2,6 @@ from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( has_earned_income, is_award_payee, - is_claimant_or_partner, ) from policyengine_uk.variables.gov.local_authorities.council_tax_reduction._legacy import ( is_full_time_student_non_dep, @@ -35,7 +34,7 @@ def formula(person, period, parameters): 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 = is_claimant_or_partner(person, period) + claimant_or_partner = person("is_claimant_or_partner", period) on_pension_credit = is_award_payee( person, period, "pension_credit", "pension_credit_reported" ) 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 index 0ddaef9cc1..53535fe798 100644 --- 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 @@ -1,7 +1,4 @@ from policyengine_uk.model_api import * -from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( - is_claimant_or_partner, -) class housing_benefit_non_dep_deductions_claimant_exempt(Variable): @@ -24,7 +21,7 @@ class housing_benefit_non_dep_deductions_claimant_exempt(Variable): def formula(benunit, period, parameters): person = benunit.members - claimant_or_partner = is_claimant_or_partner(person, period) + claimant_or_partner = person("is_claimant_or_partner", period) qualifying = ( person("is_blind", period) | (person("attendance_allowance", period) > 0) 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 index 4bf4ceebce..0b1721e365 100644 --- 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 @@ -2,7 +2,6 @@ from policyengine_uk.variables.gov.dwp.housing_benefit.non_dep_deduction._non_dependants import ( has_earned_income, is_award_payee, - is_claimant_or_partner, ) from policyengine_uk.variables.gov.local_authorities.council_tax_reduction._legacy import ( is_full_time_student_non_dep, @@ -57,7 +56,7 @@ def formula(person, period, parameters): 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 = is_claimant_or_partner(person, period) + 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") From 75604f5f5555255186a522b9ddb52f615de83b09 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Fri, 2 Oct 2026 09:37:40 -0400 Subject: [PATCH 5/7] Describe the claimant-or-partner source and the joint-claim JSA gap The changelog and the property generator's comment now name is_claimant_or_partner instead of the SSCBA s.142 definitions, and is_award_payee says that both members of a joint-claim jobseeker's allowance couple are on it (HB reg 2(3)(c)), which the model cannot identify. Co-Authored-By: Claude Opus 5.5 --- changelog.d/2004.fixed.md | 2 +- .../tests/test_non_dependant_deduction_properties.py | 7 ++++--- .../housing_benefit/non_dep_deduction/_non_dependants.py | 4 +++- 3 files changed, 8 insertions(+), 5 deletions(-) diff --git a/changelog.d/2004.fixed.md b/changelog.d/2004.fixed.md index dbfa0aa46e..24d66cd535 100644 --- a/changelog.d/2004.fixed.md +++ b/changelog.d/2004.fixed.md @@ -1 +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 identified by the SSCBA s.142 child and young person definitions; and the England pensioner, Scottish and Welsh CTR schemes use their own scales (2013-14 to 2026-27) instead of the Housing Benefit amounts. +- 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/policyengine_uk/tests/test_non_dependant_deduction_properties.py b/policyengine_uk/tests/test_non_dependant_deduction_properties.py index 99af0cb70a..8741b3e64c 100644 --- a/policyengine_uk/tests/test_non_dependant_deduction_properties.py +++ b/policyengine_uk/tests/test_non_dependant_deduction_properties.py @@ -135,9 +135,10 @@ def households(draw): ) for _ in range(draw(st.integers(1, 2))) ] - # A dependent young person (SSCBA s.142) in the non-dependant family: in - # full-time education (a student) or on approved training (not a student, - # so a separate non-dependant with their own deduction). + # 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( 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 index 4167ce5d46..58d69dd498 100644 --- 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 @@ -87,7 +87,9 @@ def is_award_payee(person, period, award, reported): 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.""" + 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( From 084e1f9d68f1e3c8af904d7bb910db5a9cbff66e Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sat, 3 Oct 2026 08:15:38 -0400 Subject: [PATCH 6/7] Address review round 3: gross and earned income, Scottish partners, cap childcare, child benefit claims - Gross income adds statutory sick, maternity and paternity pay (earnings, HB reg 35(1)(i)) and Maternity Allowance to each person's taxable income, and the family's IS, JSA(IB), ESA(IR) and Pension Credit to a couple's. - Earned income for the UC limb adds statutory paternity pay (UC reg 55(4)(c)), and relievable pension contributions come off self-employed earnings when there are no employed earnings (reg 57(2), step 4). - Scotland's working-age scheme exempts a non-dependant whose partner is on IS, JSA(IB) or ESA(IR) and who is not on Universal Credit, from April 2022 (SSI 2021/249 reg 90(8)(a), reg 4(1)). - The after-cap UC in gross income keeps the cap's childcare protection (UC reg 81(1)-(2)). - The LGFA 1992 Sch 1 para 3 disregard needs a child benefit claim. - The property oracle derives the claimant and applicant exemptions from the generated inputs, and the generator varies statutory pay, pension contributions, the start-up period, the award's reporter and child benefit claims. Co-Authored-By: Claude Opus 5.5 --- changelog.d/2004.fixed.md | 2 +- ...er_of_income_related_benefit_claimant.yaml | 17 + .../non_dependant_deduction_review_cases.yaml | 448 +++++++++++++++++- ...test_non_dependant_deduction_properties.py | 164 +++++-- .../non_dep_deduction/_non_dependants.py | 75 ++- ..._tax_reduction_non_dep_deduction_exempt.py | 55 ++- 6 files changed, 687 insertions(+), 74 deletions(-) create mode 100644 policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/working_age_exempt_partner_of_income_related_benefit_claimant.yaml diff --git a/changelog.d/2004.fixed.md b/changelog.d/2004.fixed.md index 24d66cd535..3ad3195c5f 100644 --- a/changelog.d/2004.fixed.md +++ b/changelog.d/2004.fixed.md @@ -1 +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. +- 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 statutory pay, Maternity Allowance, UC after the benefit cap and its childcare protection, tax credits, child benefit and the income-related benefits); 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/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/working_age_exempt_partner_of_income_related_benefit_claimant.yaml b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/working_age_exempt_partner_of_income_related_benefit_claimant.yaml new file mode 100644 index 0000000000..d9f934cc99 --- /dev/null +++ b/policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/non_dep_deduction/working_age_exempt_partner_of_income_related_benefit_claimant.yaml @@ -0,0 +1,17 @@ +description: Scotland's working-age Council Tax Reduction scheme makes no deduction for a non-dependant who is, or whose partner is, on Income Support, income-based JSA or income-related ESA and who is not on Universal Credit (a "qualifying income-related benefit claimant"), from the year this applies (SSI 2021/249 reg. 90(8)(a) with reg. 4(1)). Before April 2022 (SSI 2012/303 reg. 67(8)(a)), and in the pension-age scheme, only a non-dependant who is on one of these benefits is exempt. +values: + 2013-04-01: false + 2022-04-01: true +metadata: + label: Scotland working-age CTR exempts a non-dependant whose partner is on an income-related benefit + unit: bool + period: year + reference: + - title: Council Tax Reduction (Scotland) Regulations 2021, reg. 90(8)(a) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/90 + - title: Council Tax Reduction (Scotland) Regulations 2021, reg. 4(1) ("qualifying income-related benefit claimant") + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/4 + - title: Council Tax Reduction (Scotland) Regulations 2021, reg. 1 (in force 1 April 2022) + href: https://www.legislation.gov.uk/ssi/2021/249/regulation/1 + - title: Council Tax Reduction (Scotland) Regulations 2012, reg. 67(8)(a) + href: https://www.legislation.gov.uk/ssi/2012/303/regulation/67 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 index 0ee6a4fa4d..10f51ccfee 100644 --- 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 @@ -331,8 +331,9 @@ 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. + # partner is banded on the couple's 260 a week (210 wages plus 50 ESA), 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] @@ -374,7 +375,7 @@ # 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. + # would be 577.92 a week. housing_benefit_non_dep_deductions: [5_470.40, 0] council_tax_reduction_non_dep_deductions: [551.20, 0] @@ -523,7 +524,7 @@ 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). + # remunerative work: 64.35 HB (279 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] @@ -568,3 +569,442 @@ # 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] + +# Round 3 of the independent review: gross and earned income, the Scottish +# working-age scheme, the benefit cap's childcare protection, and child +# benefit entitlement. + +- name: Statutory maternity pay counts towards a non-dependant couple's gross income + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 80 + is_claimant_or_partner: true + worker: + age: 30 + employment_income: 13_520 + weekly_hours: 16 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + partner: + age: 28 + statutory_maternity_pay: 1_560 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + couple_unit: + members: [worker, 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, worker, partner] + country: ENGLAND + local_authority: MAIDSTONE + output: + # HB Regs 2006 reg 35(1)(i): statutory maternity pay is earnings. The + # couple's joint gross income is 260 wages plus 30 SMP, 290 a week (reg + # 74(4); CTR para 8(4)): the HB 279 band (64.35) and the CTR 279 band + # (10.60). Without the SMP, 260 would be a band lower in each. + housing_benefit_non_dep_deductions: [3_346.20, 0] + council_tax_reduction_non_dep_deductions: [551.20, 0] + +- name: A couple's income-related ESA counts towards their joint gross income + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 80 + is_claimant_or_partner: true + recipient: + age: 45 + esa_income_reported: 5_200 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + partner: + age: 40 + employment_income: 9_360 + weekly_hours: 16 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + couple_unit: + members: [recipient, 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: 5_200 + pension_credit: 0 + households: + household: + members: [claimant, recipient, partner] + country: ENGLAND + local_authority: MAIDSTONE + output: + # The partner works 16 hours and is banded on the couple's 180 wages plus + # 100 ESA(IR), 280 a week: the HB 279 band (64.35) and the CTR 279 band + # (10.60). The recipient is out of remunerative work (reg 6(6)) and exempt + # from CTR (para 8(8)(a)); one deduction for the couple, the higher. + council_tax_reduction_non_dep_deduction_exempt: [false, true, false] + housing_benefit_non_dep_deductions: [3_346.20, 0] + council_tax_reduction_non_dep_deductions: [551.20, 0] + +- name: Statutory paternity pay is earned income for the Universal Credit exemption + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 80 + is_claimant_or_partner: true + lodger: + age: 24 + statutory_paternity_pay: 300 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + lodger_unit: + members: [lodger] + benunit_is_rent_liable: false + universal_credit_pre_benefit_cap: 2_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, lodger] + country: ENGLAND + local_authority: MAIDSTONE + output: + # UC Regs 2013 reg 55(4)(c): statutory paternity pay is employed earnings, + # so the award is not calculated on no earned income and neither + # exemption applies (HB reg 74(8)(b); CTR para 8(8)(c)). Out of + # remunerative work, the lodger pays the lowest amounts, 20.40 and 5.20. + 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: Pension contributions are deducted from self-employed earnings in the start-up period + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 80 + is_claimant_or_partner: true + lodger: + age: 24 + self_employment_income: 6_000 + pension_contributions: 6_000 + uc_is_in_startup_period: true + weekly_hours: 10 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + lodger_unit: + members: [lodger] + benunit_is_rent_liable: false + universal_credit_pre_benefit_cap: 2_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, lodger] + country: ENGLAND + local_authority: MAIDSTONE + output: + # UC Regs 2013 reg 57(2), step 4: with no employed earnings, the 6,000 of + # relievable pension contributions comes off the 6,000 profit, leaving nil. + # The minimum income floor does not apply in the start-up period (reg + # 62(5)), so the award is on no earned income: exempt under HB reg + # 74(8)(b) (aged under 25) and 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: Scotland's working-age scheme exempts the partner of an Income Support claimant + period: 2026 + absolute_error_margin: 0.01 + input: + people: + applicant: + age: 50 + is_claimant_or_partner: true + recipient: + age: 35 + income_support_reported: 5_000 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + partner: + age: 34 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + applicant_unit: + members: [applicant] + benunit_is_rent_liable: true + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 0 + couple_unit: + members: [recipient, partner] + benunit_is_rent_liable: false + would_claim_uc: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 5_000 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [applicant, recipient, partner] + country: SCOTLAND + local_authority: GLASGOW_CITY + output: + # SSI 2021/249 reg 90(8)(a) with reg 4(1): the partner "has a partner who + # is" on Income Support and is not on Universal Credit, so both are exempt + # from CTR. Housing Benefit has no such rule (reg 74(8)(a) is for the + # person on IS, and only under 25): both are out of remunerative work, and + # the couple pays one lowest amount, 20.40 a week. + council_tax_reduction_non_dep_deduction_exempt: [false, true, true] + council_tax_reduction_non_dep_deductions: [0, 0] + housing_benefit_non_dep_deductions: [1_060.80, 0] + +- name: Before April 2022 Scotland exempted only the Income Support claimant + period: 2021 + absolute_error_margin: 0.01 + input: + people: + applicant: + age: 50 + is_claimant_or_partner: true + recipient: + age: 35 + income_support_reported: 5_000 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + partner: + age: 34 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + applicant_unit: + members: [applicant] + benunit_is_rent_liable: true + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 0 + couple_unit: + members: [recipient, partner] + benunit_is_rent_liable: false + would_claim_uc: false + child_tax_credit: 0 + working_tax_credit: 0 + child_benefit: 0 + income_support: 5_000 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [applicant, recipient, partner] + country: SCOTLAND + local_authority: GLASGOW_CITY + output: + # SSI 2012/303 reg 67(8)(a): only a non-dependant "who is on income + # support" is exempt. The partner, out of remunerative work, pays the + # lowest 2021-22 amount, 4.30 a week. + council_tax_reduction_non_dep_deduction_exempt: [false, true, false] + council_tax_reduction_non_dep_deductions: [223.60, 0] + +- name: Scotland's pension-age scheme exempts only the Income Support claimant + period: 2026 + input: + people: + applicant: + age: 80 + is_claimant_or_partner: true + recipient: + age: 35 + income_support_reported: 5_000 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + partner: + age: 34 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + applicant_unit: + members: [applicant] + benunit_is_rent_liable: true + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 0 + couple_unit: + members: [recipient, partner] + benunit_is_rent_liable: false + would_claim_uc: false + income_support: 5_000 + pension_credit: 0 + households: + household: + members: [applicant, recipient, partner] + country: SCOTLAND + local_authority: GLASGOW_CITY + output: + # SSI 2012/319 reg 48(8)(a): a non-dependant "who is on income support". + council_tax_reduction_non_dep_deduction_exempt: [false, true, false] + +- name: The benefit cap does not reduce Universal Credit when childcare costs exceed the excess + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 80 + is_claimant_or_partner: true + guardian: + age: 20 + employment_income: 9_360 + weekly_hours: 16 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + older_child: + age: 4 + is_claimant_or_partner: false + younger_child: + age: 2 + is_claimant_or_partner: false + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + guardian_unit: + members: [guardian, older_child, younger_child] + benunit_is_rent_liable: false + universal_credit_pre_benefit_cap: 22_000 + uc_childcare_element: 12_000 + child_benefit: 2_500 + benefit_cap: 22_020 + child_tax_credit: 0 + working_tax_credit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, guardian, older_child, younger_child] + country: ENGLAND + local_authority: MAIDSTONE + output: + # UC Regs 2013 reg 81(1)-(2): the excess over the cap is 2,480, less than + # the 12,000 childcare costs element, so the award is not reduced. Gross + # income is 180 wages plus 22,000 UC and 2,500 child benefit, 651.15 a + # week: the top bands, 131.45 HB and 15.95 CTR. + housing_benefit_non_dep_deductions: [6_835.40, 0] + council_tax_reduction_non_dep_deductions: [829.40, 0] + +- name: A young person no one claims child benefit for is not disregarded for CTR + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 70 + is_claimant_or_partner: true + parent: + age: 45 + employment_income: 10_400 + weekly_hours: 16 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + 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 + is_claimant_or_partner: false + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + non_dependant_unit: + members: [parent, young_person] + benunit_is_rent_liable: false + would_claim_child_benefit: false + child_tax_credit: 0 + working_tax_credit: 0 + 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: + # LGFA 1992 Sch 1 para 3 needs another person to be "entitled to child + # benefit" for the young person, and entitlement needs a claim (SSAA 1992 + # s.1(1)). With no claim, both are charged: the parent's 200 a week is + # under the CTR 279 band (5.20), and the young person, out of remunerative + # work, pays the lowest amount (5.20). + council_tax_reduction_non_dep_deduction_exempt: [false, false, false] + council_tax_reduction_non_dep_deductions: [540.80, 0] diff --git a/policyengine_uk/tests/test_non_dependant_deduction_properties.py b/policyengine_uk/tests/test_non_dependant_deduction_properties.py index 8741b3e64c..64e47752ee 100644 --- a/policyengine_uk/tests/test_non_dependant_deduction_properties.py +++ b/policyengine_uk/tests/test_non_dependant_deduction_properties.py @@ -19,8 +19,9 @@ 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. +4. If the claimant or partner is blind or receives a qualifying disability + benefit (read from the generated inputs, and checked against the model's + flags), 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 @@ -39,10 +40,16 @@ 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)). + someone else is entitled to child benefit, which needs a claim (LGFA 1992 + Sch 1 para 3). In Scotland's working-age scheme from April 2022, also + anyone whose partner is on IS, JSA(IB) or ESA(IR) and who is not on + Universal Credit (SSI 2021/249 reg 90(8)(a), reg 4(1)). IS, JSA(IB), + ESA(IR) and SPC count only for the person they are payable to: the member + who reports them, or the benefit unit's head. Universal Credit counts for + both joint claimants. Earned income includes statutory sick, maternity and + paternity pay, less relievable pension contributions, which come off + self-employed earnings only when there are no employed earnings; a + self-employed loss counts as nil (UC regs 55(4)-(5), 57(2)). """ from pathlib import Path @@ -95,6 +102,17 @@ "pension_credit", "universal_credit_pre_benefit_cap", ] +REPORTED = { + "income_support": "income_support_reported", + "jsa_income": "jsa_income_reported", + "esa_income": "esa_income_reported", + "pension_credit": "pension_credit_reported", +} +STATUTORY_PAY = [ + "statutory_sick_pay", + "statutory_maternity_pay", + "statutory_paternity_pay", +] # 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"] @@ -129,6 +147,12 @@ def households(draw): 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))), + statutory_pay={ + name: draw(st.one_of(st.just(0.0), st.floats(0, 10_000))) + for name in STATUTORY_PAY + }, + pension_contributions=draw(st.one_of(st.just(0.0), st.floats(0, 20_000))), + startup_period=draw(st.booleans()), 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, @@ -148,6 +172,9 @@ def households(draw): earnings=draw(st.one_of(st.just(0.0), st.floats(0, 20_000))), other_income=0.0, self_employment=0.0, + statutory_pay=dict.fromkeys(STATUTORY_PAY, 0.0), + pension_contributions=0.0, + startup_period=False, 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, @@ -161,6 +188,10 @@ def households(draw): benefit: draw(st.sampled_from([0.0, 0.0, 0.0, 1_000.0])) for benefit in BENEFITS }, + # Which adult non-dependant reports IS, JSA(IB), ESA(IR) and SPC, if + # anyone does. + reporter=draw(st.sampled_from([None, 0, 1])), + claims_child_benefit=draw(st.sampled_from([True, True, False])), non_dependants=non_dependants, ) @@ -191,12 +222,20 @@ def build(population, year, raise_income=False): 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) + reports = household.get("reporter") == n 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"], + **nd.get("statutory_pay", dict.fromkeys(STATUTORY_PAY, 0.0)), + pension_contributions=nd.get("pension_contributions", 0.0), + uc_is_in_startup_period=nd.get("startup_period", False), + **{ + reported: household["benefits"][benefit] if reports else 0.0 + for benefit, reported in REPORTED.items() + }, 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, @@ -209,7 +248,9 @@ def build(population, year, raise_income=False): }, ) members.append(name) - persons.append(dict(household=h, benunit=2 * h + 1, non_dependant=nd)) + persons.append( + dict(household=h, benunit=2 * h + 1, non_dependant=nd, position=n) + ) benunits[f"claimant_unit_{h}"] = dict( members=[claimant], benunit_is_rent_liable=True, @@ -218,6 +259,7 @@ def build(population, year, raise_income=False): benunits[f"non_dependant_unit_{h}"] = dict( members=members, benunit_is_rent_liable=False, + would_claim_child_benefit=household.get("claims_child_benefit", True), **household["benefits"], **{benefit: 0.0 for benefit in OTHER_FAMILY_BENEFITS}, ) @@ -242,6 +284,8 @@ def calculate(sim, year): "is_benunit_head", "is_claimant_or_partner", "is_qualifying_young_person_for_child_benefit", + "uc_mif_applies", + "uc_minimum_income_floor", ], benunit=[ "housing_benefit_non_dep_deductions", @@ -360,6 +404,24 @@ def test_non_dependant_deduction_invariants(population, year): ) # Claimant or partner of each person's own family (SSCBA s.137 couple). couple = r["is_claimant_or_partner"].astype(bool) + members_of = {} + for i, person in enumerate(persons): + members_of.setdefault(person["benunit"], []).append(i) + + def payee_of(i, benefit): + """The award's payee: the member who reports it, or the head.""" + person = persons[i] + household = population[person["household"]] + reporter = household.get("reporter") + reported = ( + person["non_dependant"] is not None + and reporter is not None + and reporter < len(household["non_dependants"]) + and household["benefits"][benefit] > 0 + ) + if reported: + return person["position"] == reporter + return bool(r["is_benunit_head"][i]) for i, person in enumerate(persons): household = population[person["household"]] @@ -374,23 +436,31 @@ def test_non_dependant_deduction_invariants(population, year): 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 - } + # IS, JSA(IB), ESA(IR) and SPC count for their payee: the member who + # reports them, or the benefit unit's head where none does (HB reg + # 2(3)-(3A)). Universal Credit counts for both joint claimants. + on = {b: payee_of(i, b) and household["benefits"][b] > 0 for b in REPORTED} + on["universal_credit_pre_benefit_cap"] = ( + bool(couple[i]) + and household["benefits"]["universal_credit_pre_benefit_cap"] > 0 + ) 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 + # Earned income (UC regs 55(4)-(5), 57(2), 62), in the inputs' float32. + f32 = np.float32 + statutory_pay = nd.get("statutory_pay", {}) + employed_gross = f32(nd["earnings"]) + sum( + (f32(statutory_pay.get(name, 0.0)) for name in STATUTORY_PAY), f32(0) ) + pension = f32(nd.get("pension_contributions", 0.0)) + employed = max(f32(0), employed_gross - pension) + self_employed = max( + f32(0), + max(f32(0), f32(nd["self_employment"])) + - (f32(0) if employed_gross > 0 else pension), + ) + if r["uc_mif_applies"][i]: + self_employed = max(self_employed, f32(r["uc_minimum_income_floor"][i])) + earned = employed + self_employed > 0 uc_without_earnings = on["universal_credit_pre_benefit_cap"] and not earned hb_exempt = ( student @@ -402,29 +472,40 @@ def test_non_dependant_deduction_invariants(population, year): ) assert bool(r["housing_benefit_non_dep_deduction_exempt"][i]) == hb_exempt national = household["country"] != "ENGLAND" or pension_age[i] + legacy = ["income_support", "jsa_income", "esa_income"] + on_legacy = any(on[b] for b in legacy) + # Scotland's working-age scheme (SSI 2021/249, from April 2022): a + # non-dependant who is, or whose partner is, on IS, JSA(IB) or ESA(IR) + # and who is not on Universal Credit. + if household["country"] == "SCOTLAND" and not pension_age[i]: + couple_on_legacy = bool(couple[i]) and any( + couple[j] + and any(payee_of(j, b) and household["benefits"][b] > 0 for b in legacy) + for j in members_of[person["benunit"]] + ) + qualifying = (on_legacy or couple_on_legacy) and not on[ + "universal_credit_pre_benefit_cap" + ] + else: + qualifying = on_legacy ctr_exempt = ( student - or any( - on[b] - for b in [ - "income_support", - "jsa_income", - "esa_income", - "pension_credit", - ] - ) + or qualifying + or on["pension_credit"] or (national and uc_without_earnings) - # LGFA 1992 Sch 1 para 3: an adult qualifying young person in - # someone else's family. + # LGFA 1992 Sch 1 para 3: an adult in someone else's family for + # whom child benefit is claimed. or ( nd["age"] >= 18 and bool(r["is_qualifying_young_person_for_child_benefit"][i]) and not couple[i] + and household.get("claims_child_benefit", True) ) ) 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] @@ -465,9 +546,15 @@ def test_non_dependant_deduction_invariants(population, year): benunit_count, [False] * benunit_count, ) - expected_hb = np.where( - r["housing_benefit_non_dep_deductions_claimant_exempt"], 0, expected_hb + # 4. The claimant exemption, from the generated disability inputs: only + # the claimant family's claimant can be blind or on a qualifying benefit. + disabled = np.array([h["claimant_disability"] is not None for h in population]) + claimant_exempt = np.repeat(disabled, 2) & (np.arange(benunit_count) % 2 == 0) + np.testing.assert_array_equal( + r["housing_benefit_non_dep_deductions_claimant_exempt"].astype(bool), + claimant_exempt, ) + expected_hb = np.where(claimant_exempt, 0, expected_hb) np.testing.assert_allclose( r["housing_benefit_non_dep_deductions"], expected_hb, atol=0.01 ) @@ -485,9 +572,12 @@ def test_non_dependant_deduction_invariants(population, year): benunit_count, welsh_working_age, ) - household_exempt = np.repeat( - r["council_tax_reduction_household_has_non_dep_exemption"], 2 + # The applicant is the claimant family (its member is the oldest). + np.testing.assert_array_equal( + r["council_tax_reduction_household_has_non_dep_exemption"].astype(bool), + disabled, ) + household_exempt = np.repeat(disabled, 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 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 index 58d69dd498..8d7eaf9d20 100644 --- 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 @@ -4,10 +4,35 @@ from policyengine_uk.model_api import * # Family benefits counted in a couple's gross income, besides Universal Credit. +# None is taxable, so total_income leaves them out. FAMILY_GROSS_INCOME_BENEFITS = [ "child_tax_credit", "working_tax_credit", "child_benefit", + "income_support", + "jsa_income", + "esa_income", + "pension_credit", +] + +# A person's gross income outside total_income: statutory payments, which are +# earnings (HB Regs 2006 reg 35(1)(i); UC Regs 2013 reg 55(4)) the model +# keeps apart from employment income, and Maternity Allowance, which is +# untaxed. +PERSONAL_GROSS_INCOME_OUTSIDE_TOTAL_INCOME = [ + "statutory_sick_pay", + "statutory_maternity_pay", + "statutory_paternity_pay", + "maternity_allowance", +] + +# Statutory payments treated as employed earnings (UC Regs 2013 reg 55(4)). +# Statutory adoption, shared parental, parental bereavement and neonatal care +# pay have no input. +STATUTORY_PAY_EARNINGS = [ + "statutory_sick_pay", + "statutory_maternity_pay", + "statutory_paternity_pay", ] # Benefits the benefit cap counts, other than Housing Benefit (benefit_cap_reduction). @@ -28,12 +53,17 @@ 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)).""" + para 8(4)): each member's own income plus the family's Universal Credit, + tax credits, child benefit, Income Support, income-based JSA, + income-related ESA and Pension Credit. Anyone else in the benefit unit is a + separate non-dependant, banded on their own income. A person's own income + is their taxable income plus statutory sick, maternity and paternity pay + and Maternity Allowance. It leaves out the disability benefits HB reg + 74(9) disregards, which are untaxed.""" claimant_or_partner = person("is_claimant_or_partner", period) - own_income = max_(0, person("total_income", period)) + own_income = max_(0, person("total_income", period)) + add( + person, period, PERSONAL_GROSS_INCOME_OUTSIDE_TOTAL_INCOME + ) family_benefits = universal_credit_after_benefit_cap(person.benunit, period) + sum( person.benunit(benefit, period) for benefit in FAMILY_GROSS_INCOME_BENEFITS ) @@ -49,30 +79,37 @@ def universal_credit_after_benefit_cap(benunit, period): 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.""" + not receive. The award is reduced by the excess minus the childcare costs + element, and not at all where that element is greater than the excess + (reg 81(1)-(2)).""" capped = sum( benunit(benefit, period) for benefit in CAPPED_BENEFITS_EXCEPT_HOUSING_BENEFIT ) - reduction = max_(0, capped - benunit("benefit_cap", period)) + excess = max_(0, capped - benunit("benefit_cap", period)) + reduction = max_(0, excess - benunit("uc_childcare_element", 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_( + earnings, including statutory sick, maternity and paternity pay and less + relievable pension contributions (reg 55(4)-(5)); self-employed earnings, + a loss counting as nil and less any relievable pension contributions not + already deducted from employed earnings (reg 57(2), steps 3-4), with the + minimum income floor applying where the Universal Credit model applies it + (reg 62); and other paid work.""" + pension_contributions = person("pension_contributions", period) + employed_gross = add(person, period, ["employment_income", *STATUTORY_PAY_EARNINGS]) + has_employed_earnings = employed_gross > 0 + employed = max_(0, employed_gross - pension_contributions) + # Contributions are deducted from employed earnings where there are any + # (reg 55(5)(a)), and otherwise from self-employed earnings (reg 57(2), + # step 4). + self_employed = max_( 0, - add( - person, - period, - ["employment_income", "statutory_sick_pay", "statutory_maternity_pay"], - ) - - person("pension_contributions", period), + max_(0, person("self_employment_income", period)) + - where(has_employed_earnings, 0, pension_contributions), ) - 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)), 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 index 0b1721e365..433ef49c7d 100644 --- 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 @@ -21,8 +21,11 @@ class council_tax_reduction_non_dep_deduction_exempt(Variable): "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, " + "age), and in Scotland's working-age scheme from April 2022 one whose " + "partner is on Income Support, income-based JSA or income-related ESA " + "and who is not on Universal Credit; 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 " @@ -37,6 +40,8 @@ class council_tax_reduction_non_dep_deduction_exempt(Variable): "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", + "https://www.legislation.gov.uk/ssi/2021/249/regulation/4", + "https://www.legislation.gov.uk/ukpga/1992/14/schedule/1/paragraph/3", ) def formula(person, period, parameters): @@ -57,20 +62,46 @@ def formula(person, period, parameters): # 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 = ( + 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") | is_award_payee(person, period, "esa_income", "esa_income_reported") - | is_award_payee( - person, period, "pension_credit", "pension_credit_reported" - ) + ) + on_pension_credit = is_award_payee( + person, period, "pension_credit", "pension_credit_reported" + ) + entitled_to_universal_credit = claimant_or_partner & ( + person.benunit("universal_credit_pre_benefit_cap", period) > 0 + ) + # SSI 2021/249 reg 90(8)(a): a "qualifying income-related benefit + # claimant", defined in reg 4(1) as one "who is, or who has a partner + # who is," on IS, income-based JSA or income-related ESA "and is not on + # universal credit". Read for the non-dependant, as the definition's + # "applicant" would leave the limb no application. + couple_on_legacy_income_related_benefit = claimant_or_partner & ( + person.benunit.any(on_legacy_income_related_benefit & claimant_or_partner) + ) + partner_rule = ( + is_scotland_scheme(country) + & ~has_pensioner + & scotland.non_dep_deduction.working_age_exempt_partner_of_income_related_benefit_claimant + ) + qualifying_income_related_benefit_claimant = where( + partner_rule, + (on_legacy_income_related_benefit | couple_on_legacy_income_related_benefit) + & ~entitled_to_universal_credit, + on_legacy_income_related_benefit, ) # 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. + # "in respect of whom another person is entitled to child benefit". + # Entitlement needs a claim (SSAA 1992 s.1(1)); an election not to be + # paid keeps it (s.13A), so the opt-out flag is not read. + entitled_to_child_benefit_for = ( + add(person, period, ["child_benefit_respective_amount"]) > 0 + ) & person.benunit("would_claim_child_benefit", period) disregarded_for_child_benefit = ( (person("age", period) >= 18) - & person("is_qualifying_young_person_for_child_benefit", period) + & entitled_to_child_benefit_for & ~claimant_or_partner ) universal_credit_limb = select( @@ -82,9 +113,6 @@ def formula(person, period, parameters): ], 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 @@ -92,7 +120,8 @@ def formula(person, period, parameters): ) return ( full_time_student - | on_income_related_benefit + | qualifying_income_related_benefit_claimant + | on_pension_credit | disregarded_for_child_benefit | universal_credit_without_earned_income ) From aa44a1a07d62a8904c001b2af7d45adbff6681a9 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sat, 3 Oct 2026 12:10:06 -0400 Subject: [PATCH 7/7] Address review round 4: Maternity Allowance in the cap basket, losses in gross income - The after-cap UC used in a couple's gross income counts Maternity Allowance among the capped benefits (Welfare Reform Act 2012 s.96(10)(i)). - A self-employment or property loss no longer cancels other gross income: it is added back to taxable income (DWP HB guidance A5.551). - A YAML case for the Scottish partner rule's "not on Universal Credit" condition. Co-Authored-By: Claude Opus 5.5 --- .../non_dependant_deduction_review_cases.yaml | 165 ++++++++++++++++++ .../non_dep_deduction/_non_dependants.py | 22 ++- 2 files changed, 180 insertions(+), 7 deletions(-) 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 index 10f51ccfee..5020b099f9 100644 --- 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 @@ -1008,3 +1008,168 @@ # work, pays the lowest amount (5.20). council_tax_reduction_non_dep_deduction_exempt: [false, false, false] council_tax_reduction_non_dep_deductions: [540.80, 0] + +# Round 4 of the independent review. + +- name: Maternity Allowance counts towards the benefit cap on a non-dependant's Universal Credit + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 80 + is_claimant_or_partner: true + worker: + age: 20 + employment_income: 9_200 + weekly_hours: 16 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + partner: + age: 38 + maternity_allowance: 6_000 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + child_1: + age: 16 + is_claimant_or_partner: false + child_2: + age: 15 + is_claimant_or_partner: false + child_3: + age: 13 + is_claimant_or_partner: false + child_4: + age: 11 + is_claimant_or_partner: false + child_5: + age: 0 + is_claimant_or_partner: false + benunits: + claimant_unit: + members: [claimant] + benunit_is_rent_liable: true + family_unit: + members: [worker, partner, child_1, child_2, child_3, child_4, child_5] + benunit_is_rent_liable: false + universal_credit_pre_benefit_cap: 14_000 + uc_childcare_element: 0 + child_benefit: 5_129.80 + benefit_cap: 22_020 + child_tax_credit: 0 + working_tax_credit: 0 + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [claimant, worker, partner, child_1, child_2, child_3, child_4, child_5] + country: ENGLAND + local_authority: MAIDSTONE + output: + # Welfare Reform Act 2012 s.96(10)(i): Maternity Allowance is a capped + # benefit. Capped benefits are 25,129.80, 3,109.80 over the cap, so UC + # is 10,890.20 (UC reg 81). Joint gross income is 9,200 wages + 6,000 MA + # + 10,890.20 UC + 5,129.80 child benefit = 600.38 a week: the HB 485 + # band (119.85) and the CTR 485 band (13.30). + housing_benefit_non_dep_deductions: [6_232.20, 0] + council_tax_reduction_non_dep_deductions: [691.60, 0] + +- name: A self-employment loss does not cancel a non-dependant's gross wages + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 80 + is_claimant_or_partner: true + lodger: + age: 30 + employment_income: 15_600 + self_employment_income: -10_400 + weekly_hours: 16 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + claimant_unit: + members: [claimant] + 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: [claimant, lodger] + country: ENGLAND + local_authority: MAIDSTONE + output: + # HB reg 74(2) and SI 2006/214 reg 55(2): "normal gross weekly income". + # Taxable income nets the 10,400 loss against the 15,600 wages; gross + # income does not (DWP HB guidance A5.551), so the lodger is banded on + # 300 a week: the HB 279 band (64.35) and the CTR 279 band (10.60). + housing_benefit_non_dep_deductions: [3_346.20, 0] + council_tax_reduction_non_dep_deductions: [551.20, 0] + +- name: Scotland's partner rule does not cover a couple on Universal Credit + period: 2026 + absolute_error_margin: 0.01 + input: + people: + applicant: + age: 50 + is_claimant_or_partner: true + recipient: + age: 35 + income_support_reported: 5_000 + weekly_hours: 0 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + partner: + age: 34 + employment_income: 5_200 + weekly_hours: 10 + current_education: NOT_IN_EDUCATION + is_claimant_or_partner: true + benunits: + applicant_unit: + members: [applicant] + benunit_is_rent_liable: true + income_support: 0 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + universal_credit_pre_benefit_cap: 0 + couple_unit: + members: [recipient, partner] + 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: 5_000 + jsa_income: 0 + esa_income: 0 + pension_credit: 0 + households: + household: + members: [applicant, recipient, partner] + country: SCOTLAND + local_authority: GLASGOW_CITY + output: + # SSI 2021/249 reg 4(1): a qualifying income-related benefit claimant "is + # not on universal credit". Here the couple is, so the partner rule does + # not apply. The recipient is exempt as on UC without earned income (reg + # 90(8)(c)); the partner has wages, so is charged the lowest amount (5.55, + # under 16 hours), the couple's one deduction. + council_tax_reduction_non_dep_deduction_exempt: [false, true, false] + council_tax_reduction_non_dep_deductions: [288.60, 0] 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 index 8d7eaf9d20..2f81307bd1 100644 --- 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 @@ -35,7 +35,8 @@ "statutory_paternity_pay", ] -# Benefits the benefit cap counts, other than Housing Benefit (benefit_cap_reduction). +# Benefits the benefit cap counts (Welfare Reform Act 2012 s.96(10)), other than +# Housing Benefit. Bereavement allowance and the widow's benefits have no input. CAPPED_BENEFITS_EXCEPT_HOUSING_BENEFIT = [ "child_benefit", "child_tax_credit", @@ -47,6 +48,7 @@ "incapacity_benefit", "esa_contrib", "sda", + "maternity_allowance", ] @@ -57,11 +59,19 @@ def non_dependant_weekly_gross_income(person, period): tax credits, child benefit, Income Support, income-based JSA, income-related ESA and Pension Credit. Anyone else in the benefit unit is a separate non-dependant, banded on their own income. A person's own income - is their taxable income plus statutory sick, maternity and paternity pay - and Maternity Allowance. It leaves out the disability benefits HB reg + is their taxable income, with any self-employment or property loss added + back, plus statutory sick, maternity and paternity pay and Maternity + Allowance. It leaves out the disability benefits HB reg 74(9) disregards, which are untaxed.""" claimant_or_partner = person("is_claimant_or_partner", period) - own_income = max_(0, person("total_income", period)) + add( + # Gross income: a self-employment or property loss does not reduce other + # income, as it does in taxable income. DWP HB guidance A5.551 takes a + # self-employed non-dependant's gross income as "their total income with no + # deductions for business expenses"; the model has profit, not turnover. + losses = max_(0, -person("self_employment_income", period)) + max_( + 0, -person("property_income", period) + ) + own_income = max_(0, person("total_income", period) + losses) + add( person, period, PERSONAL_GROSS_INCOME_OUTSIDE_TOTAL_INCOME ) family_benefits = universal_credit_after_benefit_cap(person.benunit, period) + sum( @@ -82,9 +92,7 @@ def universal_credit_after_benefit_cap(benunit, period): not receive. The award is reduced by the excess minus the childcare costs element, and not at all where that element is greater than the excess (reg 81(1)-(2)).""" - capped = sum( - benunit(benefit, period) for benefit in CAPPED_BENEFITS_EXCEPT_HOUSING_BENEFIT - ) + capped = add(benunit, period, CAPPED_BENEFITS_EXCEPT_HOUSING_BENEFIT) excess = max_(0, capped - benunit("benefit_cap", period)) reduction = max_(0, excess - benunit("uc_childcare_element", period)) return max_(0, benunit("universal_credit_pre_benefit_cap", period) - reduction)