Add statutory council tax discounts across Great Britain (LGFA 1992 ss.11 and 79; Welsh Regulations 2026)

changelog.d/council-tax-statutory-discounts.added.md

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+Added statutory council tax discounts across Great Britain (Local Government Finance Act 1992 sections 11 and 79, and the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026): per-nation appropriate-percentage and no-resident-multiple parameters, a derived discount rate variable, and council tax net of discounts.

policyengine_uk/parameters/gov/local_authorities/council_tax/discounts/appropriate_percentage/england.yaml

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+description: The appropriate percentage for council tax discounts in England, applied where there is one resident who is not disregarded, and doubled where there is no such resident.
+metadata:
+  economy: false
+  unit: /1
+  period: year
+  label: England council tax appropriate percentage
+  reference:
+    - title: "Local Government Finance Act 1992, section 11(3)"
+      href: https://www.legislation.gov.uk/ukpga/1992/14/section/11
+values:
+  1993-04-01: 0.25

policyengine_uk/parameters/gov/local_authorities/council_tax/discounts/appropriate_percentage/scotland.yaml

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+description: The appropriate percentage for council tax discounts in Scotland, applied where there is one resident who is not disregarded.
+metadata:
+  economy: false
+  unit: /1
+  period: year
+  label: Scotland council tax appropriate percentage
+  reference:
+    - title: "Local Government Finance Act 1992, section 79(3)"
+      href: https://www.legislation.gov.uk/ukpga/1992/14/section/79
+values:
+  1993-04-01: 0.25

policyengine_uk/parameters/gov/local_authorities/council_tax/discounts/appropriate_percentage/wales.yaml

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+description: The appropriate percentage for council tax discounts in Wales, applied where there is one resident who is not disregarded. Until 31 March 2026 this was the appropriate percentage in section 11(3) of the Local Government Finance Act 1992, which then applied to England and Wales alike. From 1 April 2026 section 11 is England-only and the Welsh discount is prescribed by regulations under section 11E; regulation 3 of the 2026 Regulations prescribes the same 25 per cent, so the value is continuous.
+metadata:
+  economy: false
+  unit: /1
+  period: year
+  label: Wales council tax appropriate percentage
+  reference:
+    - title: "Local Government Finance Act 1992, section 11(3) (applied to England and Wales until 31 March 2026)"
+      href: https://www.legislation.gov.uk/ukpga/1992/14/section/11
+    - title: "Local Government Finance Act 1992, section 11E (Discounts: Wales, in force 1 April 2026)"
+      href: https://www.legislation.gov.uk/ukpga/1992/14/section/11E
+    - title: "The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (S.I. 2026/8 (W.)), regulation 3"
+      href: https://www.legislation.gov.uk/wsi/2026/8/regulation/3/made
+values:
+  1993-04-01: 0.25

policyengine_uk/parameters/gov/local_authorities/council_tax/discounts/no_resident_multiple/england.yaml

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+description: The multiple of the appropriate percentage discounted where a chargeable dwelling in England has no resident. Section 11(2)(a) of the Local Government Finance Act 1992 gives twice the appropriate percentage, so this is 2 and the familiar 50 per cent is derived rather than printed.
+metadata:
+  economy: false
+  unit: /1
+  period: year
+  label: England council tax no-resident discount multiple
+  reference:
+    - title: "Local Government Finance Act 1992, section 11(2)(a)"
+      href: https://www.legislation.gov.uk/ukpga/1992/14/section/11
+values:
+  1993-04-01: 2

policyengine_uk/parameters/gov/local_authorities/council_tax/discounts/no_resident_multiple/scotland.yaml

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+description: The multiple of the appropriate percentage discounted where a chargeable dwelling in Scotland has no resident. Section 79(2)(a) of the Local Government Finance Act 1992 originally gave twice the appropriate percentage, but it was repealed with effect from 1 April 2005 by regulation 2 of the Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005. From that date no discount arises under section 79 merely because a dwelling is unoccupied, so the multiple is zero; unoccupied dwellings in Scotland are dealt with by separate provision that is not modelled here.
+metadata:
+  economy: false
+  unit: /1
+  period: year
+  label: Scotland council tax no-resident discount multiple
+  reference:
+    - title: "Local Government Finance Act 1992, section 79(2)"
+      href: https://www.legislation.gov.uk/ukpga/1992/14/section/79
+    - title: "The Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005 (S.S.I. 2005/51), regulation 2"
+      href: https://www.legislation.gov.uk/ssi/2005/51/regulation/2
+values:
+  1993-04-01: 2
+  2005-04-01: 0

policyengine_uk/parameters/gov/local_authorities/council_tax/discounts/no_resident_multiple/wales.yaml

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+description: The multiple of the appropriate percentage discounted where a chargeable dwelling in Wales has no resident. Until 31 March 2026 section 11(2)(a) of the Local Government Finance Act 1992 applied to Wales and gave twice the appropriate percentage. From 1 April 2026 section 11 is England-only and the Welsh discounts are prescribed under section 11E; regulation 4 of the 2026 Regulations prescribes 50 per cent only where there are residents and every one of them is disregarded, and regulation 6 prescribes 50 per cent for an unoccupied dwelling only in the narrow caravan-pitch, boat-mooring and job-related cases. No general no-resident discount is prescribed, so the multiple is zero from that date.
+metadata:
+  economy: false
+  unit: /1
+  period: year
+  label: Wales council tax no-resident discount multiple
+  reference:
+    - title: "Local Government Finance Act 1992, section 11(2)(a) (applied to England and Wales until 31 March 2026)"
+      href: https://www.legislation.gov.uk/ukpga/1992/14/section/11
+    - title: "The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (S.I. 2026/8 (W.)), regulations 4 and 6"
+      href: https://www.legislation.gov.uk/wsi/2026/8/regulation/4/made
+values:
+  1993-04-01: 2
+  2026-04-01: 0

policyengine_uk/parameters/gov/local_authorities/council_tax/discounts/resident_minimum_age.yaml

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+description: Minimum age at which an individual counts as a resident for the council tax discounts. The Local Government Finance Act 1992 defines a resident as an individual aged 18 or over who has their sole or main residence in the dwelling, in section 6(5) for England and Wales (Part I) and section 99(1) for Scotland (Part II).
+metadata:
+  economy: false
+  unit: year
+  period: year
+  label: Council tax resident minimum age
+  reference:
+    - title: "Local Government Finance Act 1992, section 6(5)"
+      href: https://www.legislation.gov.uk/ukpga/1992/14/section/6
+    - title: "Local Government Finance Act 1992, section 99(1)"
+      href: https://www.legislation.gov.uk/ukpga/1992/14/section/99
+values:
+  1993-04-01: 18