[MaxGhenis]

Fixes #1758

What and why

DWP, and Northern Ireland's Department for Communities, treat capital above a lower threshold as tariff income in Income Support, income-based JSA and income-related ESA. They count £1 a week for each complete £250 above the threshold and £1 for any part of £250 left over, up to £16,000 of capital. They use a lower threshold of £6,000, or £10,000 where the claimant lives permanently in prescribed accommodation, under these regulations:

• IS: Income Support (General) Regulations 1987 reg 53(1)-(1C) and (2).
• JSA: Jobseeker's Allowance Regulations 1996 reg 116(1)-(1C) and (2).
• ESA: Employment and Support Allowance Regulations 2008 reg 118(1)-(5).
• Northern Ireland: the same regulations of SR 1987/459, SR 1996/198 and SR 2008/280.

The government introduced the £10,000 threshold for IS from each claimant's first benefit week on or after 8 April 1996 (SI 1996/462 regs 1(2) and 12(1)(b)), and for JSA on 7 October 1996 (SI 1996/1516 regs 1(1) and 12(b)). The government built it into the ESA regulations, which came into force on 27 October 2008. Northern Ireland's departments made the same changes on the same dates (SR 1996/93 regs 1(2) and 11(1)(b), SR 1996/356 regs 1(1) and 10, and SR 2008/280 reg 118).

The model starts in 2015. In every model year the ordinary threshold stands at £6,000, and the accommodation and absence provisions read as they do today, so we give each new parameter one value, £10,000, from its commencement date. Until April 2006 the ordinary tariff ran from £3,000 to £8,000 of capital, and until April 2002 some JSA claimants could stay away for 52 weeks.

On main the three formulas apply £6,000 to everyone. At £10,001 of capital each returns £884 a year, where DWP and the Department for Communities count £52 a year for a claimant in prescribed accommodation.

What the change does

The three tariff formulas read one new input, legacy_prescribed_accommodation_capital_exception (benefit unit, boolean, default false). Each formula subtracts the ordinary threshold and the prescribed accommodation threshold from capital separately, then takes the excess the input selects. NumPy keeps the float32 capital in float32 when it subtracts a scalar threshold, so the ordinary branch computes what main computes. If a user reforms the ordinary threshold to £6,000.02 and sets capital to £6,000.02, tariff income stays £0.

We add a separate parameter for each programme, following Housing Benefit's file:

• gov.dwp.income_support.means_test.capital.residential_threshold: £10,000 from 1996-04-08
• gov.dwp.JSA.income.capital.residential_threshold: £10,000 from 1996-10-07
• gov.dwp.ESA.income.capital.residential_threshold: £10,000 from 2008-10-27

Who qualifies, and how to set the input

A claimant qualifies under all three regulations by living permanently in one of these places:

• In Great Britain: a care home, an independent hospital, an Abbeyfield Home, or Polish Resettlement Act 1947 accommodation where the claimant requires personal care by reason of old age, disablement, past or present dependence on alcohol or drugs, past or present mental disorder or a terminal illness, and receives it there (IS reg 53(1B), JSA reg 116(1B), ESA reg 118(3)).
• In Northern Ireland: a residential care home, a nursing home, an independent hospital or an Abbeyfield Home (SR 2005/458 Sch 1 para 7 and Sch 3 para 6; ESA Regs (NI) 2008 reg 118(3)).

The Secretary of State defines "care home", "independent hospital" and "Abbeyfield Home" the same way in all three (IS reg 2(1), JSA reg 1(3), ESA reg 2(1)).

The claimant must live there, and the claimant doesn't qualify through a partner's stay. A claimant still counts as living there permanently while away:

• from a home or hospital, for up to 13 weeks, or 52 weeks for a claimant over pensionable age under IS reg 53(1C) and ESA reg 118(4);
• from Polish Resettlement Act accommodation, for as long as the claimant intends, with the manager's agreement, to return in due course, with no fixed limit (Great Britain only).

Under JSA reg 116(1C) the limit stays at 13 weeks at every age in the model years. The 52-week limit never applies in these benefits, because no one over pensionable age can claim them (Jobseekers Act 1995 s.1(2)(h); Welfare Reform Act 2007 s.1(3)(c); for IS, SSCBA 1992 s.124(1)(aa) with State Pension Credit Act 2002 s.1(6)).

The model gives other members who claim ESA or JSA in their own right the benefit unit's tariff income, so the input sets their threshold too. The model doesn't assess their own stay or divide capital between claims. Callers assess the input under the rules for the year and jurisdiction they model.

We keep Housing Benefit's input separate, because its accommodation conditions differ. Under HB Regs 2006 reg 52(3)-(9) (NI reg 49(2)-(8)) a claimant gets the £10,000 threshold in "residential accommodation" as reg 52(8) defines it, and in saved 2005 cases. Reg 52(8) covers local authority homes without board, Royal Charter or statutory bodies that provide board and personal care, and Abbeyfield Homes. Neither input sets the other, and YAML cases check both directions.

Above £16,000

DWP and the Department for Communities stop counting capital at £16,000. Above that amount the three variables continue the same arithmetic, which the regulations don't prescribe, and at £16,001 the variables give £2,132 a year without the exception and £1,300 with it. The model pays nothing while capital exceeds the configured £16,000 capital limit, and some award formulas compute tariff income before they apply that test:

• ESA: esa_income_eligible.py:66 (reg 110) gates the couple's award, which esa_income.py:10 takes as where(eligible, ...); esa_income.py:33 gates each own-right claim.
• JSA: jsa_income_eligible.py:64 (reg 107) gates jsa_income.py:13; jsa_income.py:41 gates each own-right claim.
• Both: _legacy_award_payee.py:67 checks capital against capital_limit beside the report-against-tariff comparison.
• IS: income_support_eligible.py:187 (reg 45) applies the test. income_support_entitlement.py:16 multiplies the award by that eligibility, and nothing else reads income_support_applicable_income, which adds the tariff.

So while the limit stays at £16,000 the arithmetic above it changes no award, and the YAML cases at £16,001 assert a nil award with and without the exception. If a user raises the limit by reform, the model subtracts the continued tariff from awards. With each limit at £30,000 and capital of £16,001 in 2025, the model pays a £3,000 reported ESA or JSA award as £868 without the exception and £1,700 with it. It pays IS to a lone parent aged 26 with one child at £2,654.60 without the exception and £3,486.60 with it.

Who sees the change

The input defaults to false, and no dataset supplies it. With the input false the formulas compute main's figures, so dataset runs don't change. Household calculations that set the input see the change.

Which years

ESA, JSA and IS tariff income on £10,001 of capital comes to £884 without the exception and £52 with it in each of 2015, 2020, 2024, 2025, 2026, 2027, 2030 and 2035. Housing Benefit's working-age tariff gives the same with its own exception. Each residential_threshold starts in 1996 or 2008, before any model year.

The model pays awards in fewer years. With £16,000 of capital, it pays these annual awards on a £3,000 reported ESA or JSA award, and in IS to a lone parent aged 26 with one child:

Model year	ESA without / with	JSA without / with	IS without / with
2024	£920 / £1,752	£920 / £1,752	£2,626 / £3,458
2025	£920 / £1,752	£920 / £1,752	£2,706.60 / £3,538.60

The IS applicable amounts come to £4,706 (2024) and £4,786.60 (2025), and the exception lowers tariff income by £832 a year in each. The model returns £0 for JSA and IS from model year 2026, because gov.dwp.JSA.income.active and gov.dwp.income_support.active hold false from 2026-04-01. On this branch the model still pays ESA of £920 and £1,752 in 2026 and 2027. The fix for #2562 (branch fix-2562-esa-abolition) stops income-related ESA from 1 July 2026 in Great Britain and 1 October 2026 in Northern Ireland, which changes the 2026 and 2027 ESA figures.

Overlap with open work

This branch's head merges cleanly (git merge-tree) with each of #1969 (3a3241cf6), #2131 (6a0d26d61), #2279 (c5b9850a3), #2756 (c34662736), fix-2562-esa-abolition (68ccc0856), fix-2565-esa-pension-credit (cef744bc2) and fix-2729-person-isa-capital (cb6e5a875). #1969 and the #2729 branch change the three *_assessable_capital variables, which the tariff variables read as before; this PR's tests set assessable capital directly. The #2562 branch changes ESA awards from 2026.

Invariants

These statutory invariants hold for every capital amount up to £16,000 and either exception status:

1. Reference: each programme's tariff income equals 52 × ⌈max(0, capital − threshold) / 250⌉ × £1, with threshold £6,000 or, with the exception, £10,000.
2. Own parameters: each programme reads its own ordinary and prescribed accommodation thresholds. When a test sets all six thresholds, two per programme, to different amounts in pence, each programme's tariff income follows its own two.

These model invariants hold for every capital amount:

3. Continuation: above £16,000 the variables continue the reference arithmetic, and while the capital limit stays at £16,000 the model pays no award above it.
4. Monotone: tariff income never falls as capital rises.
5. Bounded: tariff income with the exception never exceeds the ordinary tariff income on the same capital.
6. Differential: programmes whose tariff figures match (all four, Housing Benefit's working-age tariff included, in every year tested) give the same tariff income at every capital level.

test_legacy_capital_tariff_properties.py checks 1 to 6 with Hypothesis. It checks 1, 3, 4, 5 and 6 on a penny grid that Hypothesis biases towards the thresholds, in six years from 2015 to 2029. For 2 it draws all six thresholds in pence and puts capital at each threshold, a penny below it and a penny above it. The YAML files check the nil awards above £16,000. Where capital lies a whole number of £250 steps above a threshold in pence, the float32 capital can fall either side of the step on main as on this branch, so the own-parameters test skips those points.

Test plan

• For policy changes: YAML tests whose expected values come from an external source. We worked each case's expected values out by hand from the regulation text on legislation.gov.uk, and each case shows the arithmetic; the IS award cases use the 2021-22 lone parent personal allowance of £74.70 a week (DWP, Benefit and pension rates 2021 to 2022), as income_support_capital.yaml already does.
• ruff format --check and ruff check (0.17.2) on the changed Python files, ruff check --select F811,F821 policyengine_uk, git diff --check.
• Changelog fragment changelog.d/1758.fixed.md.

We ran each file or directory locally, one at a time, with -n 0:

Target	Result
esa_income/ directory (the new file's 11 cases among them)	77 passed
jsa_income/ directory (new file: 10 cases)	42 passed
income_support/ directory (new file: 10 cases)	142 passed
legacy_award_readers/ directory	89 passed
housing_benefit/housing_benefit_residential_capital.yaml	7 passed
test_legacy_capital_tariff_properties.py (new; 25 Hypothesis examples per property)	6 passed
test_reported_legacy_award_screening.py	18 passed in 917 s
test_parameter_descriptions.py	24 passed
code_health/test_input_variable_definitions.py	2 passed
code_health/test_variables.py	2 passed
test_variable_units.py	7 passed

When we copy the new test files onto main (2da212abc), the Python file fails 6 of 6 and the three YAML files fail 28 of 31. The three that pass leave the input out under the £6,000.02 ordinary threshold, which main already computes correctly.

Each YAML file adds three cases under fractional thresholds. Two leave the input out or set it false, with the ordinary threshold at £6,000.02, and one sets it true, with the prescribed accommodation threshold at £10,000.07. Each puts capital at the threshold, a penny above it and £250 above it. The minimal case, esa_income_tariff_income at capital of £6,000.02 with the threshold at £6,000.02, returns £0 on this branch and on main (2da212abc).

Each mutation we made to the fix makes the test files fail:

Mutation	YAML files (31 cases)	Property file (6 tests)	Failing example
ESA ignores the exception	4 failed, all ESA	3 failed	ESA at £10,001 with the exception gives £884, not £52
JSA reads the input inverted	9 failed, all JSA	3 failed	JSA at £10,001 gives £52 without the exception and £884 with it
IS prescribed accommodation threshold at £9,750	3 failed, all IS	3 failed	IS at £10,001 with the exception gives £104, not £52
IS counts complete £250 steps only (drops reg 53(2))	7 failed, all IS	3 failed	IS at £10,001 gives £832 and £0, not £884 and £52
ESA reads JSA's prescribed accommodation threshold	1 failed, ESA at £10,000.07	1 failed (own parameters)	With ESA's threshold at £7,098.13 and JSA's at £1,363.01, ESA at £1,363.02 with the exception gives £52, not £0
Each formula subtracts a threshold array built with where	9 failed, 3 per programme	1 failed (own parameters)	ESA with its ordinary threshold at £7,655.14 and equal capital gives £52, not £0

We ran the mutants in a scratch copy with Hypothesis shrinking off, so Hypothesis didn't reduce the property examples to minimal ones. Under the ESA-reads-JSA mutant the other five property tests and 30 of the 31 YAML cases pass; the own-parameters test and the fractional ESA case catch it.

No existing test's expected value changes. We didn't run the full suite or the microsimulation tests locally; the input defaults to false and no dataset supplies it.

Reproducer: policyengine_uk/tests/test_legacy_capital_tariff_properties.py::test_prescribed_accommodation_uses_higher_threshold, policyengine_uk/tests/policy/baseline/finance/benefit/family/esa_income/esa_income_residential_capital.yaml

axiom: TheAxiomFoundation/rulespec-uk#512 queued

rulespec-uk encodes the Great Britain regulations as uk/regulations/uksi/1987/1967/53, uk/regulations/uksi/1996/207/116 and uk/regulations/uksi/2008/794/118, each with a prescribed accommodation input and the £10,000 threshold. Each module's companion case prescribed_accommodation_uses_higher_threshold (capital £10,251 with the exception, £2 a week) matches the YAML cases at £10,251 (£104 a year), and in every model year the modules agree with this PR at every capital up to £16,000. The IS and JSA modules date today's amounts from 1988 and 1996, but the ordinary figures stayed lower until April 2006, and the government added the £10,000 branch to IS in April 1996. All nine companion cases fall in April 2026. rulespec-uk has no Northern Ireland module for SR 1987/459 reg 53, SR 1996/198 reg 116 or SR 2008/280 reg 118. In the queued issue we ask for the three Northern Ireland modules, the corrected Great Britain dates and dated companion cases.

🤖 Generated with Claude Code

[github-actions]

Aggregate impact on certified data: pass

Base 2da212abcf against head 40db0b778c, both on enhanced_frs_2024_25.h5 (policyengine-uk-data 1.58.1, sha256 056e80fd8e91), fiscal years 2025-26 to 2031-32. Each year is a full microsimulation run on each side.

Checks: 0 broken by this change, 1 failing on both sides, 0 fixed. Moves flagged for review: 0 (thresholds in report_spec.yaml; a flag does not fail the job).

Workflow run and full report

Notes

• In the years a figure from fewer than 10 records is suppressed (spending.disabled_students_allowance), every total containing it, and the decile incomes, are rebuilt from their other components, so no published total includes it. Those totals are marked †. A change is withheld where the two sides leave out different figures and can't be lined up.

Moves flagged for review

None.

Spending by benefit and service

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Disabled Students' Allowance	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed

Caseloads

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Disabled Students' Allowance	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed

Standard reform costings (change in gov_balance)

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Raise Class 1 main employee NICs rate to 10%	0	0	0	0	0	suppressed	suppressed
Raise additional rate by 3pp	0	0	0	0	0	suppressed	suppressed

Standard reforms: change in each reform's target

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Raise Class 1 main employee NICs rate to 10%: change in national_insurance	0	0	0	0	0	suppressed	suppressed
Raise additional rate by 3pp: change in income_tax	0	0	0	0	0	suppressed	suppressed

Household net income by decile

No household's net income changes in any year.

No change in any year: receipts by tax head; government balance, each component counted once; model totals; household income totals; population; poverty rates; people in poverty; inequality; mean household net income in each side's own deciles.

Checks failing on both base and head (1)

• VAT excluding private school fees is never negative (sign:vat): 2025-26: 76 units below zero, a weighted £-53,888,684 in total; 2026-27: 76 units below zero, a weighted £-55,777,260 in total; 2027-28: 76 units below zero, a weighted £-57,727,917 in total

Counted-once check

Each of 92 components was raised by £1 per unit in 2026-27, and every head of its totals was read household by household: its own head must rise by exactly £1, no other tax head may move, no other benefit may rise, and the model's own total must move by what its heads moved. A head that breaks a rule is measured again twice: with every other head held at its baseline value, and with every other head held at its value after the first £1 while the component rises again. It fails where either still shows the response. 0 failed; 0 were skipped.

• widowed_parents_allowance: pension_credit responds only through other heads in fewer than 10 households (other heads that moved there: carers_allowance; gov_spending; not a failure)
• widowed_parents_allowance: pension_credit responds only through other heads in fewer than 10 households (other heads that moved there: carers_allowance; household_benefits; not a failure)

Provenance

Side	Commit	Runtime	Environment hash	Partition hash	Time
base	main 2da212abcf	uk 2.170.0 (files e654eb5f6f55), core 3.33.12, py 3.13.18 aarch64	77aac721ac5e	7cb61324a46b	2059.52s
head	#2788 merged into main 40db0b778c	uk 2.170.0 (files 2a280c1b7ea0), core 3.33.12, py 3.13.18 aarch64	77aac721ac5e	7cb61324a46b	2062.2s

Dataset: hf://policyengine/policyengine-uk-data-private/enhanced_frs_2024_25.h5@2526edbbb687a3b54dbb11272e5389e4b62d2ac2, sha256 056e80fd8e9151d78f432a25cde863340baee81304c6216a37fb575ce8563784 (verified on both sides), policyengine-uk-data 1.58.1.

Receipts by tax head: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Final charge on cash interest in non-cash ISAs	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Lifetime ISA withdrawal charge	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Income tax	£294.46bn	£315.23bn	£335.83bn	£351.28bn	£366.96bn	£385.36bn	£400.00bn
National Insurance (employee and self-employed)	£51.70bn	£54.14bn	£56.13bn	£57.73bn	£59.76bn	£61.64bn	£63.51bn
National Insurance (employer)	£148.71bn	£155.37bn	£160.88bn	£165.09bn	£172.06bn	£177.36bn	£182.57bn
Employer NI change borne by capital	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Employer NI change borne by consumers	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Capital gains tax	£12.60bn	£13.15bn	£13.60bn	£14.11bn	£14.67bn	£15.24bn	£15.80bn
Student loan repayments	£7.82bn	£8.13bn	£8.39bn	£8.58bn	£8.79bn	£9.04bn	£9.29bn
VAT excluding private school fees	£249.37bn	£256.87bn	£266.33bn	£272.70bn	£278.97bn	£285.24bn	£291.59bn
Change in VAT from its baseline	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
VAT on private school fees	£1.95bn	£2.01bn	£2.09bn	£2.14bn	£2.20bn	£2.26bn	£2.31bn
Change in private school VAT from its baseline	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Fuel duties	£24.71bn	£24.13bn	£26.00bn	£26.83bn	£26.51bn	£25.78bn	£24.63bn
Alcohol duties	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Tobacco duties	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Vehicle excise duties	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Betting and gaming duties	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
TV licence fee	£4.26bn	£4.40bn	£4.41bn	£4.42bn	£4.43bn	£4.44bn	£4.45bn
Council tax	£49.21bn	£52.16bn	£54.89bn	£57.95bn	£61.16bn	£64.47bn	£67.91bn
High value council tax surcharge	£0.00bn	£0.00bn	£0.00bn	£0.48bn	£0.49bn	£0.50bn	£0.51bn
Northern Ireland domestic rates	£0.55bn	£0.58bn	£0.60bn	£0.63bn	£0.66bn	£0.69bn	£0.72bn
Business rates	£34.68bn	£36.20bn	£38.00bn	£39.46bn	£42.27bn	£43.25bn	£44.29bn
Stamp duty land tax on the household's own purchases	£6.88bn	£7.32bn	£7.66bn	£8.06bn	£8.47bn	£8.91bn	£9.35bn
Stamp duty land tax paid by companies	£4.72bn	£4.57bn	£5.29bn	£6.03bn	£6.37bn	£6.92bn	£7.45bn
Land transaction tax (Wales)	£0.07bn	£0.08bn	£0.08bn	£0.09bn	£0.10bn	£0.10bn	£0.11bn
Land and buildings transaction tax (Scotland)	£0.31bn	£0.32bn	£0.33bn	£0.35bn	£0.36bn	£0.38bn	£0.40bn
Unspecified tax change borne by capital	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Unspecified tax change borne by consumers	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Wealth tax	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Wealth tax excluding the main residence	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Land value tax	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Carbon tax	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn

Spending by benefit and service: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Lifetime ISA bonus	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
State Pension	£121.68bn	£125.92bn	£126.73bn	£129.50bn	£132.99bn	£136.66bn	£140.43bn
Pension Credit	£6.66bn	£7.03bn	£7.29bn	£7.48bn	£7.60bn	£7.84bn	£8.03bn
Winter Fuel Payment	£1.86bn	£1.85bn	£1.79bn	£1.77bn	£1.78bn	£1.78bn	£1.78bn
Pension Age Winter Heating Payment (Scotland)	£0.19bn	£0.20bn	£0.20bn	£0.21bn	£0.21bn	£0.22bn	£0.22bn
Universal Credit	£75.48bn	£80.52bn	£82.95bn	£84.96bn	£86.11bn	£87.61bn	£88.21bn
Housing Benefit	£8.56bn	£8.89bn	£9.23bn	£9.46bn	£9.69bn	£9.99bn	£10.27bn
Council Tax Reduction	£2.07bn	£2.20bn	£2.31bn	£2.45bn	£2.58bn	£2.72bn	£2.86bn
Employment and Support Allowance (income-related)	£0.79bn	£0.82bn	£0.84bn	£0.86bn	£0.88bn	£0.90bn	£0.92bn
Employment and Support Allowance (contribution-based)	£5.20bn	£5.37bn	£5.56bn	£5.69bn	£5.82bn	£5.95bn	£6.09bn
Jobseeker's Allowance (income-based)	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Jobseeker's Allowance (contribution-based)	£0.29bn	£0.30bn	£0.31bn	£0.31bn	£0.32bn	£0.33bn	£0.34bn
Income Support	£0.11bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Working Tax Credit	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Child Tax Credit	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Incapacity Benefit	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Personal Independence Payment	£26.95bn	£28.03bn	£29.05bn	£30.09bn	£30.75bn	£31.51bn	£32.21bn
Disability Living Allowance	£7.49bn	£7.79bn	£8.07bn	£8.36bn	£8.55bn	£8.76bn	£8.95bn
Attendance Allowance	£8.68bn	£9.03bn	£9.36bn	£9.69bn	£9.90bn	£10.15bn	£10.38bn
Carer's Allowance	£4.48bn	£4.66bn	£4.83bn	£5.00bn	£5.11bn	£5.27bn	£5.42bn
Carer Support Payment (Scotland)	£0.31bn	£0.32bn	£0.33bn	£0.34bn	£0.35bn	£0.36bn	£0.37bn
Carer's Allowance Supplement (Scotland)	£0.00bn	£0.04bn	£0.04bn	£0.05bn	£0.05bn	£0.05bn	£0.05bn
Severe Disablement Allowance	£0.03bn	£0.03bn	£0.03bn	£0.03bn	£0.03bn	£0.03bn	£0.03bn
Industrial Injuries Disablement Benefit	£0.50bn	£0.52bn	£0.54bn	£0.55bn	£0.56bn	£0.58bn	£0.59bn
Armed Forces Compensation Scheme	£0.61bn	£0.63bn	£0.65bn	£0.66bn	£0.68bn	£0.69bn	£0.71bn
War Widow's or Widower's Pension	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Child Benefit	£16.19bn	£16.82bn	£17.39bn	£18.00bn	£18.39bn	£18.84bn	£19.25bn
Scottish Child Payment	£0.49bn	£0.52bn	£0.53bn	£0.55bn	£0.56bn	£0.57bn	£0.56bn
Two Child Limit Payment (Scotland, counterfactual)	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Healthy Start vouchers	£0.05bn	£0.05bn	£0.05bn	£0.05bn	£0.05bn	£0.05bn	£0.05bn
Maternity Allowance	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Statutory Maternity Pay	£3.30bn	£3.41bn	£3.54bn	£3.62bn	£3.70bn	£3.78bn	£3.87bn
Statutory Paternity Pay	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Statutory Sick Pay	£1.12bn	£1.16bn	£1.20bn	£1.23bn	£1.26bn	£1.29bn	£1.32bn
Sure Start Maternity Grant	£0.01bn	£0.01bn	£0.01bn	£0.01bn	£0.01bn	£0.01bn	£0.01bn
Bereavement Support Payment	£0.67bn	£0.69bn	£0.71bn	£0.73bn	£0.75bn	£0.76bn	£0.78bn
Widowed Parent's Allowance	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Tax-Free Childcare	£0.56bn	£0.57bn	£0.57bn	£0.58bn	£0.60bn	£0.61bn	£0.59bn
Extended childcare entitlement	£2.99bn	£3.50bn	£3.59bn	£3.71bn	£3.78bn	£3.86bn	£3.93bn
Universal childcare entitlement	£2.06bn	£2.22bn	£2.29bn	£2.37bn	£2.43bn	£2.48bn	£2.53bn
Targeted childcare entitlement	£0.50bn	£0.51bn	£0.52bn	£0.54bn	£0.55bn	£0.57bn	£0.56bn
Childcare Offer for Wales	£0.26bn	£0.28bn	£0.28bn	£0.29bn	£0.30bn	£0.31bn	£0.32bn
Care to Learn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Childcare Grant	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Parents' Learning Allowance	£0.20bn	£0.20bn	£0.20bn	£0.20bn	£0.20bn	£0.20bn	£0.20bn
Adult Dependants' Grant	£0.06bn	£0.06bn	£0.04bn	£0.04bn	£0.04bn	£0.04bn	£0.04bn
Travel Grant	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Disabled Students' Allowance	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed
16 to 19 Bursary Fund	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
NHS spending	£203.89bn	£204.30bn	£204.56bn	£204.91bn	£205.34bn	£205.85bn	£206.35bn
State education spending	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn
Transport subsidy spending	£25.05bn	£25.10bn	£25.14bn	£25.18bn	£25.23bn	£25.30bn	£25.36bn
Cost-of-living support payment	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Energy Bills Rebate	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Household Energy Payment	£0.00bn	£2.11bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Energy Price Guarantee subsidy	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Basic income	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Disability basic income	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Other public spending budget change	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn

Caseloads: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Lifetime ISA bonus	0k	0k	0k	0k	0k	0k	0k
State Pension	11,264k	11,145k	10,819k	10,700k	10,723k	10,750k	10,776k
Pension Credit	1,486k	1,480k	1,472k	1,452k	1,450k	1,455k	1,464k
Winter Fuel Payment	7,844k	7,783k	7,473k	7,375k	7,391k	7,409k	7,427k
Pension Age Winter Heating Payment (Scotland)	803k	802k	800k	797k	799k	801k	802k
Universal Credit	6,342k	6,347k	6,336k	6,297k	6,292k	6,271k	6,223k
Housing Benefit	1,249k	1,245k	1,244k	1,227k	1,227k	1,229k	1,232k
Council Tax Reduction	3,176k	3,195k	3,200k	3,214k	3,224k	3,235k	3,242k
Employment and Support Allowance (income-related)	71k	71k	71k	71k	71k	71k	71k
Employment and Support Allowance (contribution-based)	719k	720k	721k	722k	724k	726k	728k
Jobseeker's Allowance (income-based)	0k	0k	0k	0k	0k	0k	0k
Jobseeker's Allowance (contribution-based)	67k	67k	67k	67k	67k	68k	68k
Income Support	25k	0k	0k	0k	0k	0k	0k
Working Tax Credit	0k	0k	0k	0k	0k	0k	0k
Child Tax Credit	0k	0k	0k	0k	0k	0k	0k
Incapacity Benefit	0k	0k	0k	0k	0k	0k	0k
Personal Independence Payment	3,567k	3,575k	3,579k	3,585k	3,593k	3,602k	3,611k
Disability Living Allowance	1,291k	1,294k	1,296k	1,298k	1,300k	1,304k	1,307k
Attendance Allowance	1,695k	1,698k	1,700k	1,703k	1,707k	1,711k	1,715k
Carer's Allowance	1,034k	1,037k	1,038k	1,040k	1,042k	1,060k	1,062k
Carer Support Payment (Scotland)	71k	71k	71k	72k	72k	72k	72k
Carer's Allowance Supplement (Scotland)	0k	71k	71k	72k	72k	72k	72k
Severe Disablement Allowance	4k	4k	4k	4k	4k	4k	4k
Industrial Injuries Disablement Benefit	137k	137k	137k	138k	138k	138k	139k
Armed Forces Compensation Scheme	93k	93k	94k	94k	94k	94k	94k
War Widow's or Widower's Pension	0k	0k	0k	0k	0k	0k	0k
Child Benefit	8,123k	8,120k	8,120k	8,130k	8,145k	8,161k	8,178k
Scottish Child Payment	351k	352k	352k	353k	350k	348k	337k
Two Child Limit Payment (Scotland, counterfactual)	0k	0k	0k	0k	0k	0k	0k
Healthy Start vouchers	200k	200k	200k	201k	201k	201k	202k
Maternity Allowance	0k	0k	0k	0k	0k	0k	0k
Statutory Maternity Pay	333k	333k	334k	334k	335k	336k	337k
Statutory Paternity Pay	0k	0k	0k	0k	0k	0k	0k
Statutory Sick Pay	181k	182k	182k	182k	182k	183k	183k
Sure Start Maternity Grant	26k	26k	26k	26k	26k	26k	26k
Bereavement Support Payment	98k	98k	98k	98k	98k	99k	99k
Widowed Parent's Allowance	0k	0k	0k	0k	0k	0k	0k
Tax-Free Childcare	1,043k	1,027k	1,014k	1,009k	1,011k	1,009k	993k
Extended childcare entitlement	795k	800k	796k	797k	798k	798k	792k
Universal childcare entitlement	1,071k	1,072k	1,072k	1,073k	1,076k	1,079k	1,074k
Targeted childcare entitlement	165k	156k	154k	154k	155k	155k	150k
Childcare Offer for Wales	39k	39k	39k	39k	39k	39k	39k
Care to Learn	0k	0k	0k	0k	0k	0k	0k
Childcare Grant	0k	0k	0k	0k	0k	0k	0k
Parents' Learning Allowance	98k	98k	98k	99k	99k	99k	99k
Adult Dependants' Grant	18k	18k	12k	12k	12k	12k	12k
Travel Grant	0k	0k	0k	0k	0k	0k	0k
Disabled Students' Allowance	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed
16 to 19 Bursary Fund	0k	0k	0k	0k	0k	0k	0k
Cost-of-living support payment	0k	0k	0k	0k	0k	0k	0k
Energy Bills Rebate	0k	0k	0k	0k	0k	0k	0k
Household Energy Payment	0k	21,065k	0k	0k	0k	0k	0k
Energy Price Guarantee subsidy	0k	0k	0k	0k	0k	0k	0k
Basic income	0k	0k	0k	0k	0k	0k	0k
Disability basic income	0k	0k	0k	0k	0k	0k	0k

Government balance, each component counted once: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Government receipts, each component once	£892.00bn	£934.66bn	£980.50bn	£1,015.93bn	£1,054.24bn	£1,091.56bn	£1,124.90bn
Government spending	£529.38bn †	£545.66bn †	£550.77bn †	£559.52bn †	£567.20bn †	£575.96bn †	£583.61bn †
Government balance, each receipt once	£362.62bn †	£389.00bn †	£429.73bn †	£456.41bn †	£487.04bn †	£515.61bn †	£541.29bn †
Benefits in household_benefits but not in gov_spending	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn

Model totals: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
gov_tax	£892.00bn	£934.66bn	£980.50bn	£1,015.93bn	£1,054.24bn	£1,091.56bn	£1,124.90bn
household_tax	£491.97bn	£520.41bn	£551.21bn	£576.01bn	£601.00bn	£626.70bn	£648.42bn
pre_budget_change_household_tax	£484.15bn	£512.28bn	£542.82bn	£566.95bn	£591.72bn	£617.16bn	£638.62bn
gov_spending	£529.38bn †	£545.66bn †	£550.77bn †	£559.52bn †	£567.20bn †	£575.96bn †	£583.61bn †
household_benefits	£529.38bn †	£545.66bn †	£550.77bn †	£559.52bn †	£567.20bn †	£575.96bn †	£583.61bn †
gov_balance	£362.62bn †	£389.00bn †	£429.73bn †	£456.41bn †	£487.04bn †	£515.61bn †	£541.29bn †

Household income totals: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Household market income	£1,637.96bn	£1,702.77bn	£1,757.35bn	£1,806.41bn	£1,855.97bn	£1,912.43bn	£1,970.44bn
Household net income	£1,636.69bn †	£1,687.82bn †	£1,715.46bn †	£1,747.50bn †	£1,778.70bn †	£1,817.02bn †	£1,859.69bn †
Household net income (HBAI definition)	£1,449.57bn	£1,499.83bn	£1,530.87bn	£1,565.18bn	£1,597.89bn	£1,635.60bn	£1,676.62bn

Population: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
People	69,245k	69,383k	69,473k	69,592k	69,738k	69,912k	70,080k
Benefit units	35,110k	35,181k	35,226k	35,286k	35,360k	35,449k	35,534k
Households	31,046k	31,108k	31,149k	31,201k	31,267k	31,345k	31,420k

Poverty rates: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Absolute poverty, before housing costs: everyone	16.3%	15.5%	16.4%	16.3%	16.5%	16.5%	16.6%
Absolute poverty, before housing costs: children	24.7%	22.1%	23.3%	22.9%	23.1%	23.2%	23.5%
Absolute poverty, before housing costs: working-age adults	14.1%	13.8%	14.7%	14.7%	14.8%	14.8%	15.0%
Absolute poverty, before housing costs: pensioners	13.7%	13.4%	14.0%	13.8%	13.9%	13.9%	13.9%
Absolute poverty, after housing costs: everyone	21.6%	21.0%	22.0%	22.6%	22.9%	23.1%	23.4%
Absolute poverty, after housing costs: children	33.3%	31.3%	32.3%	32.5%	32.9%	33.4%	34.2%
Absolute poverty, after housing costs: working-age adults	19.9%	19.8%	20.8%	21.6%	21.9%	22.0%	22.3%
Absolute poverty, after housing costs: pensioners	12.7%	12.4%	13.2%	13.2%	13.3%	13.4%	13.6%
Relative poverty, before housing costs: everyone	17.0%	16.0%	16.4%	16.3%	16.4%	16.3%	16.6%
Relative poverty, before housing costs: children	25.9%	22.9%	23.3%	22.9%	23.0%	22.9%	23.5%
Relative poverty, before housing costs: working-age adults	14.5%	14.1%	14.6%	14.7%	14.7%	14.7%	15.0%
Relative poverty, before housing costs: pensioners	14.5%	14.0%	13.9%	13.8%	13.8%	13.9%	13.9%
Relative poverty, after housing costs: everyone	21.4%	21.0%	21.3%	21.3%	21.3%	21.5%	21.7%
Relative poverty, after housing costs: children	33.1%	31.1%	31.2%	31.0%	31.1%	31.2%	31.8%
Relative poverty, after housing costs: working-age adults	19.9%	19.8%	20.2%	20.4%	20.5%	20.6%	20.8%
Relative poverty, after housing costs: pensioners	12.5%	12.4%	12.2%	11.7%	11.7%	11.8%	12.0%

People in poverty: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Absolute poverty, before housing costs: everyone	11,278k	10,779k	11,402k	11,365k	11,475k	11,513k	11,651k
Absolute poverty, before housing costs: children	3,688k	3,314k	3,496k	3,445k	3,480k	3,502k	3,549k
Absolute poverty, before housing costs: working-age adults	5,965k	5,893k	6,308k	6,362k	6,420k	6,430k	6,521k
Absolute poverty, before housing costs: pensioners	1,624k	1,572k	1,598k	1,559k	1,575k	1,580k	1,581k
Absolute poverty, after housing costs: everyone	14,944k	14,600k	15,310k	15,721k	15,936k	16,141k	16,426k
Absolute poverty, after housing costs: children	4,975k	4,682k	4,837k	4,888k	4,945k	5,040k	5,179k
Absolute poverty, after housing costs: working-age adults	8,463k	8,461k	8,971k	9,344k	9,491k	9,584k	9,706k
Absolute poverty, after housing costs: pensioners	1,506k	1,457k	1,502k	1,490k	1,500k	1,517k	1,542k
Relative poverty, before housing costs: everyone	11,750k	11,084k	11,388k	11,364k	11,416k	11,415k	11,651k
Relative poverty, before housing costs: children	3,872k	3,423k	3,496k	3,445k	3,466k	3,454k	3,549k
Relative poverty, before housing costs: working-age adults	6,159k	6,013k	6,301k	6,362k	6,389k	6,389k	6,521k
Relative poverty, before housing costs: pensioners	1,720k	1,648k	1,590k	1,557k	1,562k	1,572k	1,581k
Relative poverty, after housing costs: everyone	14,849k	14,552k	14,775k	14,809k	14,874k	15,014k	15,234k
Relative poverty, after housing costs: children	4,942k	4,660k	4,673k	4,663k	4,679k	4,707k	4,806k
Relative poverty, after housing costs: working-age adults	8,426k	8,440k	8,711k	8,823k	8,873k	8,967k	9,062k
Relative poverty, after housing costs: pensioners	1,482k	1,452k	1,391k	1,323k	1,322k	1,339k	1,365k

Inequality: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Gini coefficient, equivalised HBAI income before housing costs	0.3080	0.3052	0.3058	0.3058	0.3063	0.3069	0.3085

Mean household net income in each side's own deciles: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Decile 1: mean household_net_income per household	£17,681 †	£17,997 †	£17,915 †	£18,152 †	£18,307 †	£18,531 †	£18,717 †
Decile 2: mean household_net_income per household	£27,939 †	£29,023 †	£28,711 †	£29,013 †	£29,276 †	£29,691 †	£30,151 †
Decile 3: mean household_net_income per household	£34,320 †	£35,485 †	£36,073 †	£36,611 †	£37,197 †	£37,737 †	£38,187 †
Decile 4: mean household_net_income per household	£38,933 †	£40,687 †	£41,724 †	£42,727 †	£43,334 †	£44,132 †	£44,434 †
Decile 5: mean household_net_income per household	£43,239 †	£45,567 †	£46,012 †	£46,960 †	£47,714 †	£48,584 †	£50,279 †
Decile 6: mean household_net_income per household	£47,927 †	£49,210 †	£50,893 †	£51,939 †	£52,942 †	£53,942 †	£54,680 †
Decile 7: mean household_net_income per household	£55,662 †	£56,571 †	£57,442 †	£57,670 †	£58,730 †	£59,651 †	£61,082 †
Decile 8: mean household_net_income per household	£68,789 †	£70,803 †	£71,858 †	£73,466 †	£73,880 †	£75,317 †	£77,178 †
Decile 9: mean household_net_income per household	£78,890 †	£81,013 †	£80,861 †	£82,646 †	£85,464 †	£86,946 †	£89,509 †
Decile 10: mean household_net_income per household	£117,005 †	£120,339 †	£124,742 †	£126,632 †	£125,971 †	£128,600 †	£130,938 †

Standard reform costings (change in gov_balance): head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Raise basic rate by 1pp	£6.41bn	£6.66bn	£6.63bn	£6.85bn	£7.03bn	£7.25bn	£7.49bn
Raise higher rate by 1pp	£3.61bn	£3.87bn	£4.00bn	£4.22bn	£4.44bn	£4.71bn	£4.83bn
Raise personal allowance by ~800GBP/year	£-3.80bn	£-3.92bn	£-3.98bn	£-4.04bn	£-4.10bn	£-4.23bn	£-1.95bn
Raise child benefit by 25GBP/week per additional child	£-1.99bn	£-1.75bn	£-1.55bn	£-1.38bn	£-1.30bn	£-1.18bn	£-1.07bn
Reduce Universal Credit taper rate to 20%	£-20.77bn	£-21.32bn	£-21.75bn	£-21.99bn	£-22.34bn	£-22.75bn	£-22.94bn
Raise Class 1 main employee NICs rate to 10%	£10.89bn	£11.30bn	£11.71bn	£12.01bn	£12.31bn	suppressed	suppressed
Raise VAT standard rate by 2pp	£24.89bn	£25.71bn	£26.63bn	£27.24bn	£27.87bn	£28.50bn	£29.14bn
Raise additional rate by 3pp	£2.90bn	£3.15bn	£3.22bn	£3.41bn	£3.61bn	suppressed	suppressed
Raise the Universal Credit standard allowance by 10%	£-3.06bn	£-3.18bn	£-3.26bn	£-3.35bn	£-3.44bn	£-3.49bn	£-3.50bn
Raise the State Pension by 10%	£-7.78bn	£-8.01bn	£-8.24bn	£-8.47bn	£-8.82bn	£-8.55bn	£-8.89bn

Standard reforms: change in each reform's target: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Raise basic rate by 1pp: change in income_tax	£6.55bn	£6.86bn	£6.79bn	£7.00bn	£7.20bn	£7.44bn	£7.66bn
Raise higher rate by 1pp: change in income_tax	£3.61bn	£3.92bn	£4.01bn	£4.23bn	£4.45bn	£4.72bn	£4.84bn
Raise personal allowance by ~800GBP/year: change in income_tax	£-3.93bn	£-4.07bn	£-4.13bn	£-4.18bn	£-4.22bn	£-4.40bn	£-1.75bn
Raise child benefit by 25GBP/week per additional child: change in child_benefit	£2.33bn	£2.14bn	£1.94bn	£1.76bn	£1.65bn	£1.52bn	£1.40bn
Reduce Universal Credit taper rate to 20%: change in universal_credit	£20.74bn	£21.31bn	£21.78bn	£22.04bn	£22.37bn	£22.78bn	£22.99bn
Raise Class 1 main employee NICs rate to 10%: change in national_insurance	£11.15bn	£11.63bn	£12.00bn	£12.29bn	£12.61bn	suppressed	suppressed
Raise VAT standard rate by 2pp: change in vat	£24.69bn	£25.51bn	£26.42bn	£27.03bn	£27.65bn	£28.28bn	£28.91bn
Raise additional rate by 3pp: change in income_tax	£2.90bn	£3.15bn	£3.22bn	£3.42bn	£3.62bn	suppressed	suppressed
Raise the Universal Credit standard allowance by 10%: change in universal_credit	£3.06bn	£3.19bn	£3.28bn	£3.37bn	£3.43bn	£3.49bn	£3.51bn
Raise the State Pension by 10%: change in state_pension	£10.68bn	£11.17bn	£11.28bn	£11.60bn	£12.04bn	£12.47bn	£12.97bn

[juaristi22]

Reviewed f2602255e4058bf961af9406b32c2ca5e89d8071. Complete review; no findings or material evidence gaps.

The £10,000 threshold, commencement dates and caller-assessed claimant/accommodation conditions agree with the GB/NI sources. The ordinary branch preserves its previous arithmetic, and Housing Benefit's separate flag remains independent. The benefit-unit status/ownership limits and above-limit reform convention are documented. The queued Axiom record meets the required criteria.

Validation: 102 combined checks and the focused raised-limit control passed. Native ESA/JSA cases in GB and NI calculate tariff £884→£52 and final awards £2,116→£2,948 at £10,001 capital; household income rises £832. Final IS and all three current £16,000 upper-limit gates are also covered. Exact-head hosted CI passed. Private dataset coverage and population effects were outside this review.