WTC 30-hour element is CPI-uprated instead of using the 2024-25 rate #1759

Problem

policyengine_uk/parameters/gov/dwp/tax_credits/working_tax_credit/elements/worker.yaml stops at 2021-04-06: 830 and relies on gov.benefit_uprating_cpi. That makes the 2024-25 Working Tax Credit 30-hour element evaluate to about GBP 1,010.22 in PE-UK.

Official HMRC/legislation sources give GBP 1,015 for the 2024-25 30-hour element:

• HMRC Tax Credits Technical Manual TCTM03101: https://www.gov.uk/hmrc-internal-manuals/tax-credits-technical-manual/tctm03101
• Spring Budget 2024 Annex A rates and allowances: https://www.gov.uk/government/publications/spring-budget-2024-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances
• The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 Schedule 2: https://www.legislation.gov.uk/uksi/2002/2005/schedule/2/2024-04-06

Expected

The 2024-25 WTC 30-hour element should match the official GBP 1,015 rate. A likely fix is to add an explicit 2024-25 value to the worker element parameter, but the broader WTC parameter handling after tax credits ended on 5 April 2025 should also be audited before changing future-year behavior.

Context

This surfaced while adding Axiom RuleSpec coverage for UKSI 2002/2005 Schedule 2. The Axiom oracle mapping is treating this specific output as known-not-comparable until PE-UK is fixed.