Pensioners without Pension Credit are tested on household savings only for the council tax reduction capital limit #1936

Follow-up from #1909's review (finding F1).

council_tax_reduction_assessable_capital has three cases:

• 0 for guarantee credit recipients;
• pension_credit_assessable_capital for savings-credit-only recipients, which is the Secretary of State's figure;
• household savings only for everyone else.

The pensioner schemes' own capital rules count more than savings, including second homes, land and investments: SI 2012/2885 Sch 1 Part 6 Chapter 3 (paras 31-36), WSI 2013/3029 Sch 1 paras 25-30 and SSI 2012/319 regs 40-46. So a pensioner who does not claim Pension Credit is tested on less capital than a savings-credit-only claimant with the same assets. A YAML case in council_tax_reduction_pension_credit.yaml pins the gap: savings of £10,000 plus a £7,000 second property gives £0 when claiming savings credit and £1,999.60 when not.

Blocked on separating pension wealth from corporate_wealth. That bundle is about 85% imputed pension wealth, which the schemes disregard (#1837, PolicyEngine/policyengine-uk-data#452). Widening the test before the split would spread that over-count to every pensioner.

The non-Pension-Credit route also lacks pensioner tariff income (Sch 1 para 37). See the income issue.

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