Apply Housing Benefit and national Council Tax Reduction non-dependant deductions as legislated

changelog.d/2004.fixed.md

@@ -0,0 +1 @@
+The model now makes Housing Benefit and national Council Tax Reduction non-dependant deductions under each scheme's rules. Bands include their lower edge. For a non-dependant outside remunerative work, or on Income Support, income-based JSA or income-related ESA, the council deducts the lowest amount whatever their income. It makes one deduction for a couple, banded on the couple's gross income plus the family's awards (Universal Credit after the benefit cap, tax credits, child benefit and the income-related benefits), and a separate one for any other adult in the family. Gross income counts other investment income, ISA interest and ISA dividends, and treats a self-employment or property loss as nil. The claimant and non-dependant exemptions apply, and the Universal Credit exemption reads Universal Credit's own calculation of earned income. The England pensioner, Scottish and Welsh Council Tax Reduction schemes use their own scales from 2013-14, and each jointly liable applicant's deduction follows its own scheme.

docs/book/programs/gov/dwp/housing-benefit.ipynb

@@ -42,7 +42,7 @@
     "\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 for the Housing Benefit category of dwelling (`housing_benefit_LHA_category`: the shared accommodation rate for a young individual with no non-dependant, or a claimant entitled to one bedroom who lacks exclusive use of self-contained accommodation, unless the severe disability premium applies, reg 13D(2)) 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), for a non-dependant aged 18 or over in remunerative work (16 hours a week or more) the council deducts the amount for the band containing their normal gross weekly income, counting a couple's joint income and including each band's lower edge; for one not in remunerative work it deducts the lowest amount. It makes one deduction for a couple, the higher. Councils make no deduction for full-time students, State Pension Credit recipients, or under-25s on Income Support, income-based JSA or Universal Credit without earned income, and none 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",
     "   If the claimant or partner is on Universal Credit, Income Support, income-based Jobseeker's Allowance or income-related Employment and Support Allowance (`housing_benefit_on_passporting_benefit`), the whole of the family's earnings, other income and capital is disregarded ([SI 2006/213 Sch. 4 para. 12](https://www.legislation.gov.uk/uksi/2006/213/schedule/4/paragraph/12), [Sch. 5 para. 4](https://www.legislation.gov.uk/uksi/2006/213/schedule/5/paragraph/4) and [Sch. 6 para. 5](https://www.legislation.gov.uk/uksi/2006/213/schedule/6/paragraph/5); Northern Ireland: [SR 2006/405 Sch. 5 para. 12](https://www.legislation.gov.uk/nisr/2006/405/schedule/5/paragraph/12), [Sch. 6 para. 4](https://www.legislation.gov.uk/nisr/2006/405/schedule/6/paragraph/4) and [Sch. 7 para. 5](https://www.legislation.gov.uk/nisr/2006/405/schedule/7/paragraph/5)). `housing_benefit_applicable_income` and `housing_benefit_assessable_capital` are then zero, so the award is that maximum. This applies at any age: a mixed-age couple whose younger member is on one of these benefits is assessed under the working-age regulations ([SI 2006/213 reg. 5(1)(b)](https://www.legislation.gov.uk/uksi/2006/213/regulation/5)). Income Support, income-based Jobseeker's Allowance and income-related Employment and Support Allowance count when a positive amount is paid on the claimant's or partner's award (`in_receipt_of_income_support_jsa_ib_or_esa_ir`, which reads `claimant_or_partner_jsa_income` and `claimant_or_partner_esa_income`). Another member's own award, such as a non-dependant's, is payable to them and does not passport the claimant. A person is on Universal Credit on any day they are entitled to it, whether it is in payment or not ([reg. 2(3B)](https://www.legislation.gov.uk/uksi/2006/213/regulation/2)); PolicyEngine reads that as Universal Credit above nil before the benefit cap and deductions (`is_uc_entitled`), for a family that claims it, so the passport adds no circular dependency through the benefit cap. The universal credit limb applies from 28 October 2013 in Great Britain and 8 May 2018 in Northern Ireland (`gov.dwp.housing_benefit.means_test.universal_credit_passport`). It matters only where Housing Benefit is paid alongside Universal Credit, for specified or temporary accommodation, which the eligibility rules above do not yet model.\n",
     "4. **Benefit cap** (`housing_benefit`): the post-means-test award is finally reduced by `housing_benefit_benefit_cap_reduction`, the excess of the family's welfare benefits over the Housing Benefit cap (`housing_benefit_benefit_cap`, SI 2006/213 reg 75CA), leaving at least 50 pence a week (reg 75D). The cap does not apply where the claimant or couple is entitled to working tax credit (reg 75E), the claimant or partner receives a benefit listed in reg 75F, or the claim is under the pension-age regulations (reg 5). Universal Credit has its own cap.\n",
     "\n",

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

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

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

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

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