Means-test the Council Tax Reduction applicant and partner, not the benefit unit's claimant by MaxGhenis · Pull Request #2078 · PolicyEngine/policyengine-uk

MaxGhenis · 2026-10-02T14:12:07Z

Against main. #2006, #2009, #2015 and #2062 have merged, so this PR targets main (last merged at c281c2e, merge 38a251c, which brings in #2516). main already has the two identity variables (council_tax_reduction_head_applies_alone, is_council_tax_reduction_applicant_or_partner, which arrived with #2015 and now read #2062's is_resolved_household_head), and its per-family pensioner and exemption flags read them. This PR applies the same identity to the rest of the means test.

Summary

Council Tax Reduction (CTR) is means-tested on the applicant's own income and their partner's. The applicant is the person liable for the council tax. The model means-tested the benefit unit's claimant and partner (is_claimant_or_partner) instead, and the two are not always the same people.

The case that shows it (#2009 review r3, finding N3): an 80-year-old grandmother heads a household in Scotland and shares a benefit unit with two 17-year-old parents and their baby. #1896's parent-couple rule makes the young parents the benefit unit's claimant and partner. #2009 makes the grandmother the liable person, so the family claims through her, and #2015 puts the claim on her pensioner scheme. The means test on main still reads the young couple:

Grandmother's private pension	CTR on main	CTR with this PR
£0	£1,800	£1,800
£100,000	£1,800	£0

Who is assessed

Two variables on main say who the applicant is:

council_tax_reduction_head_applies_alone (BenUnit): the household head is liable for the council tax but is not the benefit unit's claimant or partner.
is_council_tax_reduction_applicant_or_partner (Person):
- where the family's liable person is the benefit unit's claimant or partner, the claimant and partner, whatever their ages (a partner under 18 is not liable, but their income counts);
- where the head applies alone, the head only;
- for a family with no liable person, which cannot claim, the claimant and partner.

What changes

Part of the assessment	On main, for the grandmother	With this PR
Applicable income	the young couple's income, plus their Child Benefit and other awards	her own income
Personal allowance	a couple's, on the young couple's ages, plus the pension-age couple rate: (114.35 + 383.35) × 52 = £25,880.40, a double count	a single pensioner's (£13,312)
Premiums	the benefit unit's, on the couple's circumstances	her own, at the single rates (`council_tax_reduction_premiums`)
Pensioner earnings disregard	on the couple's earnings, at the couple rate	on her own net earnings (`council_tax_reduction_net_earnings`), at the single rate
Pension Credit routes (income and capital)	the benefit unit's guarantee or savings credit	not hers, so not applied
Income-based benefit passport	the couple's Income Support, JSA or ESA passported her	not passported by their award
Universal Credit route (Merton, Kingston, Newham, Westminster, Oxford)	the couple's award put her on the Universal Credit figures	her own income and allowance
Kingston and Westminster tariff income	the couple's award removed her tariff income from capital	her tariff income counts
Oxford's Child Benefit deduction	took the couple's Child Benefit off her income	nothing to take off

Where the head applies alone, she is assessed as a single person with no partner or children. The benefit unit's own awards (Child Benefit, Income Support, income-based JSA, income-related ESA, Universal Credit, tax credits, Pension Credit) and its children belong to its claimant and partner.

Her premiums follow main's rules for a single claimant: the pension-age schedule for a pensioner, otherwise the working-age one. Her severe disability premium needs a qualifying benefit, no carer benefit paid for caring for her, and no non-dependant. Her non-dependants are every other resident aged 18 or over who neither receives a qualifying benefit nor is blind, since she has no partner or children, so adult parents in her benefit unit bar it (HB Regs 2006 Sch 3 para 14(2)(a)(ii), which the model applies to CTR too). Who is paid a carer benefit for caring for her comes from main's is_cared_for_by_carer_benefit_recipient. It finds a carer in her own benefit unit, but gives a carer in another benefit unit only to that unit's claimant and partner. So a carer outside her benefit unit does not end her severe disability premium, though in law it would (see Not in this PR).

Her net earnings come from #2516's council_tax_reduction_net_earnings. It applies Housing Benefit's per-person rules (_net_earnings.py:person_net_earnings) at the scheme's own pension contribution share. This PR sums it over is_council_tax_reduction_applicant_or_partner, not is_claimant_or_partner. Housing Benefit is unchanged.

For a family whose applicant is the benefit unit's claimant, every part of the assessment is unchanged.

Law

The applicant is the person liable for the council tax: SSI 2012/319 reg 14(1) ("A person who is liable to pay council tax under section 75 of the Act"), and the classes in SI 2012/2885 Sch 1 paras 2-3, WSI 2013/3029 regs 22-25 and SSI 2021/249 reg 13 (Give Council Tax Reduction to the household head's family, not the oldest adult's #2009).
The means test is the applicant's and the partner's:
- SSI 2012/319 reg 21(1): "The income and capital of an applicant's partner is to be treated as income and capital of the applicant"; regs 23 and 26 calculate "the income and capital of the applicant".
- SI 2012/2885 Sch 1 para 11: "The income and capital of— (a) an applicant; and (b) any partner of that applicant".
- WSI 2013/3029 Sch 1 para 5 and Sch 6 para 7: the same words.
- SSI 2021/249 reg 36: the same rule. Reg 37, like SI 2012/2885 Sch 1 para 12, counts a non-dependant's income only where there is an arrangement to take advantage of the scheme.
The applicable amount is the applicant's: SI 2012/2885 Sch 1 para 6, SSI 2012/319 reg 20, WSI 2013/3029 Sch 1 para 1.
A single claimant's severe disability premium: HB Regs 2006 Sch 3 para 14(2)(a).

Invariants

These are stated for every input. The property tests check them on generated households (20 examples per test, across all eight modelled schemes), and YAML cases pin the ones a generator rarely reaches.

The liable head is assessed. A liable household head is always an applicant or partner of their own family. Raising the head's own private pension raises their family's applicable income.
Monotone. Raising the head's pension never raises any family's simulated reduction.
High income. With £250,000 more pension the head's family gets no simulated reduction, unless an income-based benefit passports it or its applicant has a Universal Credit award.
Identity. Where the head does not apply alone, the applicant and partner are exactly the benefit unit's claimant and partner. Where the head applies alone, the head is the only applicant, and a young parent's earnings do not move the family's applicable income.
Two inputs, one answer (differential). A head of any age who shares a benefit unit with parents aged 16 or 17 and their baby gets the same assessment as the same head entered as her own benefit unit, with the young family as another, in all eight schemes. "The same assessment" covers applicable income, applicable amount, premiums, passport, per-family pensioner flag and exemption, and reduction. The head's disability, Attendance Allowance, Carer's Allowance and blindness vary. Two limits keep the inputs comparable:
- nobody takes up Universal Credit, Income Support or Pension Credit (a head inside another couple's benefit unit cannot be given her own award; the couple's JSA and Universal Credit are supplied as inputs);
- the parents are under 18 (adult ones would be her non-dependants, and the model charges a deduction for them only when they are in another benefit unit).
Another family's exemption never reaches a claim (the English working-age local schemes, which apply the exemption). A blind head who applies alone has no deduction; a sharer's claim in the same home still bears its share of a non-dependant's deduction. The national schemes do not yet apply the exemption at all (main's gap, Apply Housing Benefit and national Council Tax Reduction non-dependant deductions as legislated #2007).

Tests

YAML, applicant_or_partner.yaml: 19 end-to-end cases, none of which sets applicable income. 14 fail on main (47642d1). The other 5 pass there too: the two couple cases, the two Merton exemption cases and the pension-age relative case, which main's per-family flags already get right.
- The grandmother with no income gets £1,800, and with a £100,000 pension gets £0.
- In England her £20,000 pension gives £759.60: 1,800 − (20,000 − 1,486 tax − 13,312) × 20%.
- The young couple's income-based JSA does not passport her.
- Her premiums follow her own disability, at the single rates, and adult parents in her benefit unit bar her severe disability premium.
- A disabled pensioner head who applies alone gets the pension-age schedule: no disability premium, and the severe disability premium (£4,474.60) when she receives Attendance Allowance.
- A blind grandmother head has no non-dependant deduction in Merton, and her exemption does not reach a sharer's claim (the sharer still bears £345.80 and gets £554.20).
- The young couple's Universal Credit does not put her on Newham's Universal Credit route, and does not remove her tariff income from capital in Kingston upon Thames.
- A pension-age relative who is not the applicant or partner does not make a young couple's claim a pensioner's.
- A partner under 18's income counts, whether the head is the adult or the minor.
test_legacy_award_readers_properties.py (Count only the claimant's and partner's legacy awards in means tests and passports #2027's): an intended change, now labelled. Its families flag no household head, so an added member older than the claimant becomes the head, who is liable and applies alone. That changes the CTR applicant, and with it council_tax_reduction_applicable_income and the passport (CI found an 18-year-old joined by a 19-year-old). The two CTR readers (CTR_APPLICANT_READERS) are left out of the with-and-without comparison only for those families, which must have the added member as the resolved household head. The comparison of a silent added member with the member as drawn still runs for every family, so what the member reports never counts.
claimant_family_scheme.yaml (Assess each Council Tax Reduction claim under its own family's scheme and exemption #2015's): one output changes. The young parents' Income Support no longer passports the grandmother (council_tax_reduction_relevant_income_based_benefit false); her pensioner status and award are unchanged.
Hypothesis, test_council_tax_reduction_applicant_properties.py: 2 tests covering invariants 1-5.
Mutation checks. On the October 3 base, ten mutations each put back one piece of the old behaviour, and every one made a test fail. Review r3 ran 11 more at 47c525c. Five of them got through: the head's carer condition, her own additional-disregard test, the couple disregard rate, and the Pension Credit income and capital gates. Four YAML cases now pin them, and each mutation fails one (tests/mutations_r4.out in the notes). Review r4 re-applied all five at d61a973a8, and each failed exactly its intended case.
Regression at 38a251c (Give Council Tax Reduction and Income Support their own pension contribution shares #2516 merged in), all at -n 4:
- all 240 CTR YAML cases pass;
- all 1,493 YAML cases under finance/benefit/family/ and gov/dwp/pension_credit/ pass;
- all 166 tests in the 23 CTR, Housing Benefit, pension-share and legacy-reader property files pass.

Enhanced FRS impact

The Aggregate impact check ran the certified dataset (enhanced_frs_2024_25.h5, policyengine-uk-data 1.58.1) on main (e2ea328) against this head's merge commit, a full microsimulation for each fiscal year 2025-26 to 2031-32: 0 checks broken by this change and no moves flagged for review (run 39315538002). Earlier local Microsimulation runs, main (6d89338) against this branch (8b6d819), on the same file each time (aggregates only):

Dataset	Year	CTR, main	CTR, branch	Households that change
Enhanced FRS 2024-25 (`e433e532`)	2026	£2,336.58m	£2,336.58m	none
Enhanced FRS 2024-25 (`e433e532`)	2025	£2,270.52m	£2,270.52m	none
Payer build (`ed1a2991`, uk-data#512)	2026	£2,164.94m	£2,164.94m	none

The reduction is identical for every household in all three runs. So are these, along with household net income (and so Housing Benefit) and poverty status:

applicable income and amount;
the passport;
the per-family pensioner and exemption flags;
assessable capital;
the pensioner earnings disregard.

No household in the microdata has a head who applies alone. The FRS forms a benefit unit from one adult or a couple and their dependent children, so it does not put parents into a grandparent's benefit unit. The fix therefore changes household calculations entered that way, and no population estimate.

Not in this PR

Non-dependant deductions for adults in the applicant's own benefit unit. Where the head applies alone and the young couple are 18 or over, they are her non-dependants. This PR stops counting their income, and bars her severe disability premium on their account, but charges no deduction for them. Charge non-dependant deductions for non-dependants within the claimant's benefit unit #2017 and Charge in-unit non-dependants in the local Council Tax Reduction schemes, and exclude a lodger personally only outside the head's family #2077 (open) add in-unit non-dependants (see Coordination). The three YAML cases with 19-year-old parents say they are provisional until then.
A head's partner or child who is not the benefit unit's claimant, partner or child. The model has no relationship input to find them, so a head who applies alone is single.
The head's own means-tested benefits. A head who applies alone may have her own Universal Credit or Pension Credit, which the model does not calculate inside another couple's benefit unit.
Children's income. The means test still counts the income of the applicant's children, as before (SSI 2012/319 reg 21(3) and SSI 2021/249 reg 36(2) exclude it).
Inherited simplifications this PR does not touch, for every applicant: the national schemes test capital against household savings; the working-age personal allowances in Wales are Housing Benefit's (£95.55 single aged 25 or over, £150.15 couple), not the £101.85 and £159.85 of WSI 2013/3029 Sch 7 para 1 for 2026-27 (Give Scotland and Wales working-age council tax reduction their own rules (UC routes, passport, child amounts) #1966; Scotland's SSI 2021/249 Sch 1 para 1 amounts are the ones the model uses); a carer in another benefit unit is attributed only to that unit's claimant and partner, so it does not end the severe disability premium of a head who applies alone (an ordinary claimant's carer in another unit does count). That last case needs a carer who is under 18, blind or on a qualifying benefit (any other carer is a resident aged 18 or over who is her non-dependant and bars the premium anyway). It never occurs in the Enhanced FRS, where no household head applies alone.

Coordination

Charge non-dependant deductions for non-dependants within the claimant's benefit unit #2017 and Charge in-unit non-dependants in the local Council Tax Reduction schemes, and exclude a lodger personally only outside the head's family #2077 (in-unit non-dependants, national and local schemes, open): for CTR the family's own members are the applicant, the partner and their children, so the non-dependants in a head-alone family are the young couple, not the head. Their CTR side should read is_council_tax_reduction_applicant_or_partner (noted on Charge non-dependant deductions for non-dependants within the claimant's benefit unit #2017; Vahid's review of Charge in-unit non-dependants in the local Council Tax Reduction schemes, and exclude a lodger personally only outside the head's family #2077 found the same).
Give Scotland and Wales working-age council tax reduction their own rules (UC routes, passport, child amounts) #1966 (Scotland and Wales working-age schemes, open) adds its own working-age assessment. Whichever lands second must move every person mask and family test in it onto the applicant identity: unearned and earned income, family status, children, premiums, the passport and the Universal Credit route. Then it should run this PR's differential property and a working-age head with a £100,000 pension on the composed tree (noted on Give Scotland and Wales working-age council tax reduction their own rules (UC routes, passport, child amounts) #1966).

Test plan

YAML tests whose expected values come from the regulations and published rates (applicant_or_partner.yaml).
ruff format
Changelog fragment changelog.d/ctr-applicant-means-test.fixed.md

Reproducer: policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/applicant_or_partner.yaml; policyengine_uk/tests/test_council_tax_reduction_applicant_properties.py::test_head_applying_alone_matches_her_own_benefit_unit

axiom: uk/regulations/uksi/2012/2885/schedule/1/paragraph/11 encoded-correct (tests applicant_income_and_capital_are_calculated, partner_income_and_capital_are_calculated, household_member_is_not_treated_without_polygamous_marriage) | Scotland and Wales (SSI 2012/319 reg 21, SSI 2021/249 reg 36, WSI 2013/3029 Sch 1 para 5 and Sch 6 para 7) TheAxiomFoundation/rulespec-uk#427 queued

🤖 Generated with Claude Code

… and exemption In a shared-rent household every family liable for the rent claims, but the pensioner scheme and the non-dependant exemption were picked once per household from the head's family. SI 2012/2885 reg 3 (and SI 2012/2886 Sch para 3, SI 2013/3029 reg 3, SSI 2021/249 reg 3, SSI 2012/319 reg 12) define "pensioner" per person and partner, and the exemption applies where "the applicant or his partner" is blind or gets a listed benefit (SI 2012/2885 Sch 1 para 8(6) and equivalents). - council_tax_reduction_pensioner (BenUnit) replaces the household flag; the name and entity match #1944 and #1966, which extend the same definition. - council_tax_reduction_applicant_has_non_dep_exemption (BenUnit) replaces the household exemption; the councils' schemes apply it per claim. - council_tax_reduction_scheme_supported is per family, so each family falls back to its reported reduction only where its own scheme is unmodelled. - Councils' person-level non-dependant deductions no longer depend on the head's family; each claimant's own scheme decides whether to use them. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…ans test Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

With the scheme chosen per family, one household can hold a simulated claim and a family whose scheme is not simulated. Review r1 found that a family that cannot claim then kept its reported reduction beside a head whose simulated award already covered the whole bill: £3,000 against £1,800. - A family that cannot claim keeps a reported reduction only where no claim in its household is simulated (new household flag council_tax_reduction_household_has_simulated_claim). Without sharers this is the base behaviour. - A jointly liable claimant's reported reduction is limited to its own share of the council tax (SI 2012/2885 Sch 1 para 7(3)-(4)), the most any scheme could give it. Tests: three YAML cases; the property tests now generate reported reductions, check the fallback and the household bound, and toggle one claimant's exempting benefit to show it leaves the other claim unchanged. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

#2009 now names the liable people directly. A household head can be liable without being the claimant or partner of their family (a grandparent heading a family formed around a young couple), so "the applicant or his partner" (SI 2012/2885 reg 3, Sch 1 para 8(6)) is not always the family's claimant and partner. New person-level council_tax_reduction_applicant_or_partner: the liable member, and the other member of the couple where the liable member is the claimant or partner, whatever the partner's age; in a family that cannot claim, its claimant and partner. The pensioner flag and the applicant exemption read it. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…al schemes Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…gston's tariff income Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

#2078 (also stacked on #2009) adds is_council_tax_reduction_applicant_or_partner and council_tax_reduction_head_applies_alone for the CTR means test. They define the same people as this PR's council_tax_reduction_applicant_or_partner: the claimant and partner where the liable person is one of them, the liable head alone otherwise, and the claimant and partner in a family that cannot claim. Take #2078's two files byte for byte, so whichever PR lands second merges without conflict, and point the pensioner flag and the applicant exemption at it. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…cant-means-test Stack #2078 on #2015 so each claim's non-dependant exemption is its own applicant's or partner's (review r1, P1). Keeps #2015's deletion of the household pensioner and exemption flags; #2015 already reads is_council_tax_reduction_applicant_or_partner. Repoints three applicant_or_partner.yaml cases and the differential property at the per-family flags, and adds the review's two-claimant Merton regression: a blind grandmother head applying alone is exempt, the sharer's claim still bears half the son's deduction (£554.20). Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…ted claim Review r2 found that capping every jointly liable claimant's reported reduction at its share could discard a lawful report: the model's divisor (#2006's joint-liability share) counts students that SI 2012/2885 Sch 1 para 7(5) leaves out. The cap exists to stop a reported claim and a simulated claim together exceeding the bill, so it now applies only where another claim in the household is simulated, on the share that claim uses. Where nothing is simulated, reports are kept as reported, as on the base. Tests: - YAML: a jointly liable claimant keeps its whole report where nothing is simulated; a pension-age grandmother in working-age applicants' family does not make their claim a pensioner's (an intended change under reg 3(1): the base paid £1,800 on the pensioner scheme). - Properties: the fallback oracle follows the narrowed cap, and property 4 compares council_tax_benefit wherever the household's reconciliation is unchanged. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

On the payer build, the only remaining change came from heads whose reported reduction was capped beside a sharer whose simulated claim paid nothing. With no simulated reduction competing for the bill there is nothing to reconcile, so the cap now applies only where the simulated claims in the household pay something. The household bound still holds: each simulated award is within its share, and a capped report within its own. Tests: a YAML case where the simulated claim beside a report pays nothing; the fallback oracle, the bound and property 4's comparison follow the paid condition. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…s-test Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Resolve conflicts with #1909 (capital routing), #1944 (council_tax_reduction_pensioner; keep main's file with the Welsh/Scottish sentence updated) and programs.yaml. After #1952 carer_support_payment is the CSP component only, so drop the supplement subtraction. Route every working-age person mask through one helper (working_age_applicant_or_partner) so #2078 can swap the applicant identity in one place. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

MaxGhenis · 2026-10-04T02:14:45Z

Composition note from #1966 (Scotland/Wales working-age CTR), now based on main at a5e5a73.

Every working-age person mask in #1966 goes through one helper, council_tax_reduction/working_age/_applicant.py::working_age_applicant_or_partner. It reads is_claimant_or_partner today. Whichever of #1966 and this PR lands second should:

point the helper at is_council_tax_reduction_applicant_or_partner;
move the benunit-level family reads (is_couple, is_lone_parent, the legacy child flag, the legacy premium variables) to the applicant's own view for council_tax_reduction_head_applies_alone;
run test_head_applying_alone_matches_her_own_benefit_unit, plus your Scottish case: a 40-year-old head with a £100k pension, two 17-year-old parents and a baby, and a £1,800 bill, which should give £0.

🤖 Generated with Claude Code

MaxGhenis · 2026-10-04T17:37:45Z

#2001 merged first, on 2026-10-04 as 3518331b4. Under the composition note on #2001, this PR therefore carries #2001's rules into the head-alone path of council_tax_reduction_premiums.

On main, the carer premium is is_claimant_or_partner & is_entitled_to_carer_benefit, counted per person, times gov.dwp.carer_premium.single times 52, capped at one when partners_care_for_same_severely_disabled_person is true. A head who applies alone counts as one person: single × 52 if they are entitled to a carer benefit.

Main also now chooses the CTR premium schedule with council_tax_reduction_pensioner, between working_age_benefits_premiums and pension_age_benefits_premiums (from #1907). test_head_applying_alone_matches_her_own_benefit_unit should check the head-alone path against those.

vahid-ahmadi

Thanks Max. Reviewed at c5905b4: request changes.

Means-testing the liable applicant and their partner follows SI 2012/2885 Sch 1 para 11 ("The income and capital of— (a) an applicant; and (b) any partner of that applicant"). The grandmother case now gets her own income, the pensioner amount and £1,800.

Blocking: this needs the same rebase as #2015, and it is behind its own base.
- It merged #2015 at 9efdea22d, so it lacks 35ca533 and cc4d9ae.
- In the council_tax_reduction_applicable_amount.py conflict, keep main's council_tax_reduction_pensioner (:31 uses any_over_SP_age now) and main's split of premiums into pension-age and working-age.
- Update the stale "Stacked on #2009 at 4b84ea0" line.
Blocking: a pension-age head who applies alone gets working-age premiums.
- council_tax_reduction_premiums.py:39-50 hardcodes the working-age disability, enhanced and severe disability, and carer premiums, and applicable_amount.py:66 adds them.
- A disabled 80-year-old gets £15,644.20 instead of £13,312: that is +£2,332.20 a year (£44.85 × 52).
- The pension-age schedule has no disability premium.
- Add a test for a disabled, pension-age head applying alone. The only premium case uses a 60-year-old in Scotland.
Should fix: the passport and capital tests read the wrong people.
- After the rebase, main's GC passport reads benunit("in_receipt_of_guarantee_credit"), which for a head applying alone is the young couple's unit.
- Capital is still household savings (simulated_council_tax_reduction_benunit.py:86, _legacy.py:56-60), although the body says it tests "income and capital".
- Route both through the applicant, or list them under "Not in this PR".
Should fix: young parents aged 18 or over in a family whose head applies alone are neither counted nor deducted as non-dependants. This affects the 19-year-old JSA, Newham and Kingston cases. Link #2017 and mark those expectations as provisional.

Verified:

Tests at c5905b4: 51/51 YAML, 5/5 property tests and 91/91 local-authority YAML pass.
9 of the 12 new cases fail on the current base, so the core fix is still needed.
No income is counted twice across claims (applicable_income.py:36-42).
The body gives aggregates only.

Council Tax Reduction reads the applicant and partner (#2078), and the applicant is the liable household head. These generated families flag no head, so an added member older than the claimant becomes the head, applies alone, and changes the applicant: intended. The two CTR readers are left out of the with/without comparison for those families only, which must have the added member as the resolved household head; the silent/as-drawn comparison still checks that the member's own reports never count. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

github-actions · 2026-10-19T20:58:29Z

Aggregate impact on certified data: pass

Base c281c2e96b against head 5c057ef02a, 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

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; components the model counts twice; household income totals; population; poverty rates; people in poverty; inequality; mean household net income in each side's own deciles; standard reform costings (change in gov_balance); standard reforms: change in each reform's target.

Checks failing on both base and head (1)

VAT is never negative (sign:vat): 2025-26: 76 units below zero, a weighted £-54,797,972 in total; 2026-27: 76 units below zero, a weighted £-56,271,349 in total; 2027-28: 76 units below zero, a weighted £-57,609,146 in total

Counted-once check

Each of 84 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.

declared double count corporate_sdlt is still contained in expected_sdlt (coefficient 1.000; Corporate SDLT is counted twice in household and government tax totals #2159)

Provenance

Side	Commit	Runtime	Environment hash	Partition hash	Time
base	main `c281c2e96b`	uk 2.141.2 (files `3de7a8d273f3`), core 3.33.2, py 3.13.16 aarch64	`e4bd31f5fe63`	`0d0426ee9e38`	935.4s
head	#2078 merged into main `5c057ef02a`	uk 2.141.2 (files `04451415385b`), core 3.33.2, py 3.13.16 aarch64	`e4bd31f5fe63`	`0d0426ee9e38`	925.07s

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
Income tax	£299.29bn	£318.98bn	£336.45bn	£351.55bn	£367.04bn	£385.12bn	£403.42bn
National Insurance (employee and self-employed)	£52.58bn	£54.94bn	£56.75bn	£58.48bn	£60.51bn	£62.45bn	£64.90bn
National Insurance (employer)	£152.64bn	£159.18bn	£164.14bn	£168.73bn	£175.57bn	£181.08bn	£188.22bn
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	£12.62bn	£13.06bn	£13.55bn	£14.04bn	£14.54bn	£15.09bn	£15.65bn
Student loan repayments	£7.83bn	£8.12bn	£8.35bn	£8.56bn	£8.79bn	£9.04bn	£9.38bn
VAT	£253.71bn	£260.53bn	£266.72bn	£273.14bn	£279.83bn	£286.71bn	£293.71bn
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	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Fuel duties	£24.53bn	£24.64bn	£26.64bn	£26.69bn	£26.42bn	£25.76bn	£26.35bn
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
TV licence fee	£4.28bn	£4.43bn	£4.44bn	£4.46bn	£4.49bn	£4.51bn	£4.53bn
Council tax	£49.56bn	£52.45bn	£55.78bn	£59.39bn	£62.98bn	£66.74bn	£70.70bn
High value council tax surcharge	£0.00bn	£0.00bn	£0.00bn	£0.48bn	£0.49bn	£0.51bn	£0.52bn
Northern Ireland domestic rates	£0.55bn	£0.58bn	£0.61bn	£0.63bn	£0.67bn	£0.70bn	£0.73bn
Business rates	£31.73bn	£31.73bn	£31.73bn	£31.73bn	£31.73bn	£31.73bn	£31.73bn
Stamp duty land tax (own purchases, and corporate until the	£10.06bn	£10.56bn	£10.98bn	£11.40bn	£11.81bn	£12.23bn	£12.64bn
Land transaction tax (Wales)	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Land and buildings transaction tax (Scotland)	£0.01bn	£0.01bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn
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
State Pension	£122.50bn	£127.12bn	£128.28bn	£130.21bn	£134.05bn	£138.02bn	£142.08bn
Pension Credit	£6.66bn	£7.04bn	£7.02bn	£7.09bn	£7.21bn	£7.34bn	£7.44bn
Winter Fuel Payment	£1.70bn	£1.68bn	£1.59bn	£1.57bn	£1.57bn	£1.55bn	£1.52bn
Pension Age Winter Heating Payment (Scotland)	£0.19bn	£0.20bn	£0.20bn	£0.21bn	£0.21bn	£0.22bn	£0.22bn
Universal Credit	£78.78bn	£83.09bn	£84.89bn	£86.65bn	£87.58bn	£89.00bn	£90.33bn
Housing Benefit	£8.59bn	£8.92bn	£9.19bn	£9.33bn	£9.61bn	£9.87bn	£10.15bn
Council Tax Reduction	£1.99bn	£2.03bn	£2.08bn	£2.13bn	£2.18bn	£2.23bn	£2.28bn
Employment and Support Allowance (income-related)	£2.12bn	£2.18bn	£2.23bn	£2.28bn	£2.33bn	£2.39bn	£2.45bn
Employment and Support Allowance (contribution-based)	£5.22bn	£5.36bn	£5.49bn	£5.62bn	£5.76bn	£5.90bn	£6.04bn
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	£0.30bn	£0.31bn	£0.32bn	£0.33bn	£0.33bn
Income Support	£0.12bn	£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	£27.05bn	£28.19bn	£28.94bn	£29.64bn	£30.37bn	£31.11bn	£31.87bn
Disability Living Allowance	£7.52bn	£7.83bn	£8.04bn	£8.24bn	£8.44bn	£8.65bn	£8.86bn
Attendance Allowance	£8.71bn	£9.08bn	£9.32bn	£9.55bn	£9.78bn	£10.02bn	£10.26bn
Carer's Allowance	£4.50bn	£4.69bn	£4.81bn	£4.93bn	£5.05bn	£5.17bn	£5.29bn
Carer Support Payment (Scotland)	£0.35bn	£0.37bn	£0.38bn	£0.39bn	£0.40bn	£0.41bn	£0.41bn
Carer's Allowance Supplement (Scotland)	£0.00bn	£0.05bn	£0.05bn	£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	£0.51bn	£0.52bn	£0.53bn	£0.54bn	£0.56bn	£0.57bn	£0.59bn
Armed Forces Compensation Scheme	£0.61bn	£0.62bn	£0.64bn	£0.65bn	£0.67bn	£0.69bn	£0.70bn
War Widow's or Widower's Pension	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Child Benefit	£16.23bn	£16.91bn	£17.32bn	£17.73bn	£18.16bn	£18.60bn	£19.04bn
Scottish Child Payment	£0.50bn	£0.52bn	£0.53bn	£0.55bn	£0.56bn	£0.57bn	£0.58bn
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	£3.32bn	£3.41bn	£3.49bn	£3.57bn	£3.66bn	£3.75bn	£3.84bn
Statutory Paternity Pay	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Statutory Sick Pay	£1.13bn	£1.16bn	£1.19bn	£1.22bn	£1.25bn	£1.28bn	£1.31bn
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	£0.70bn	£0.72bn	£0.74bn	£0.76bn	£0.78bn
Tax-Free Childcare	£0.55bn	£0.56bn	£0.57bn	£0.58bn	£0.60bn	£0.61bn	£0.59bn
Extended childcare entitlement	£2.66bn	£3.14bn	£3.23bn	£3.30bn	£3.38bn	£3.47bn	£3.55bn
Universal childcare entitlement	£3.32bn	£3.59bn	£3.69bn	£3.78bn	£3.88bn	£3.99bn	£4.08bn
Targeted childcare entitlement	£0.57bn	£0.60bn	£0.62bn	£0.63bn	£0.65bn	£0.66bn	£0.67bn
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	£204.68bn	£205.46bn	£206.22bn	£207.04bn	£207.96bn	£208.89bn	£209.79bn
State education spending	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn
Transport subsidy spending	£25.15bn	£25.25bn	£25.34bn	£25.44bn	£25.55bn	£25.67bn	£25.78bn
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
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
State Pension	11,308k	11,208k	10,906k	10,812k	10,860k	10,908k	10,955k
Pension Credit	1,490k	1,489k	1,477k	1,455k	1,457k	1,454k	1,450k
Winter Fuel Payment	7,091k	7,008k	6,593k	6,509k	6,491k	6,377k	6,242k
Pension Age Winter Heating Payment (Scotland)	806k	807k	807k	805k	809k	812k	816k
Universal Credit	6,371k	6,379k	6,409k	6,419k	6,395k	6,387k	6,371k
Housing Benefit	1,254k	1,252k	1,254k	1,240k	1,244k	1,247k	1,249k
Council Tax Reduction	3,185k	3,210k	3,223k	3,244k	3,262k	3,280k	3,293k
Employment and Support Allowance (income-related)	187k	188k	188k	189k	190k	190k	191k
Employment and Support Allowance (contribution-based)	722k	724k	727k	730k	733k	737k	740k
Jobseeker's Allowance (income-based)	0k	0k	0k	0k	0k	0k	0k
Jobseeker's Allowance (contribution-based)	67k	67k	68k	68k	68k	69k	69k
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	3,581k	3,595k	3,608k	3,623k	3,639k	3,655k	3,671k
Disability Living Allowance	1,296k	1,301k	1,306k	1,311k	1,317k	1,323k	1,329k
Attendance Allowance	1,701k	1,708k	1,714k	1,721k	1,729k	1,736k	1,744k
Carer's Allowance	1,038k	1,042k	1,046k	1,050k	1,055k	1,059k	1,064k
Carer Support Payment (Scotland)	81k	82k	82k	82k	83k	83k	83k
Carer's Allowance Supplement (Scotland)	0k	82k	82k	82k	83k	83k	83k
Severe Disablement Allowance	4k	4k	4k	4k	4k	4k	4k
Industrial Injuries Disablement Benefit	137k	138k	139k	139k	140k	140k	141k
Armed Forces Compensation Scheme	94k	94k	94k	95k	95k	95k	96k
War Widow's or Widower's Pension	0k	0k	0k	0k	0k	0k	0k
Child Benefit	8,136k	8,165k	8,185k	8,215k	8,249k	8,282k	8,314k
Scottish Child Payment	352k	354k	355k	356k	357k	358k	357k
Two Child Limit Payment (Scotland, counterfactual)	0k	0k	0k	0k	0k	0k	0k
Healthy Start vouchers	200k	201k	202k	203k	204k	204k	205k
Maternity Allowance	0k	0k	0k	0k	0k	0k	0k
Statutory Maternity Pay	334k	335k	336k	338k	339k	341k	342k
Statutory Paternity Pay	0k	0k	0k	0k	0k	0k	0k
Statutory Sick Pay	182k	183k	183k	184k	185k	186k	186k
Sure Start Maternity Grant	26k	26k	26k	27k	27k	27k	27k
Bereavement Support Payment	98k	98k	99k	99k	100k	100k	101k
Tax-Free Childcare	1,017k	1,028k	1,028k	1,033k	1,034k	1,038k	1,023k
Extended childcare entitlement	665k	671k	675k	677k	682k	686k	687k
Universal childcare entitlement	986k	989k	992k	997k	1,002k	1,013k	1,015k
Targeted childcare entitlement	119k	120k	120k	121k	121k	122k	121k
Care to Learn	0k	0k	0k	0k	0k	0k	0k
Childcare Grant	0k	0k	0k	0k	0k	0k	0k
Parents' Learning Allowance	98k	99k	99k	100k	100k	100k	101k
Adult Dependants' Grant	18k	18k	12k	13k	13k	13k	13k
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
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	£899.39bn	£939.21bn	£976.17bn	£1,009.31bn	£1,044.89bn	£1,081.66bn	£1,122.50bn
Government spending	£536.58bn †	£550.92bn †	£557.25bn †	£564.32bn †	£572.87bn †	£582.12bn †	£591.28bn †
Government balance, each receipt once	£362.81bn †	£388.29bn †	£418.91bn †	£445.00bn †	£472.02bn †	£499.54bn †	£531.22bn †
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	£902.52bn	£942.34bn	£979.30bn	£1,012.44bn	£1,048.02bn	£1,084.79bn	£1,125.63bn
household_tax	£496.17bn	£522.63bn	£548.43bn	£570.57bn	£592.62bn	£617.00bn	£643.70bn
pre_budget_change_household_tax	£488.34bn	£514.51bn	£540.08bn	£561.53bn	£583.34bn	£607.46bn	£633.81bn
gov_spending	£536.58bn †	£550.92bn †	£557.25bn †	£564.32bn †	£572.87bn †	£582.12bn †	£591.28bn †
household_benefits	£536.58bn †	£550.92bn †	£557.25bn †	£564.32bn †	£572.87bn †	£582.12bn †	£591.28bn †
gov_balance	£365.94bn †	£391.42bn †	£422.04bn †	£448.13bn †	£475.15bn †	£502.67bn †	£534.35bn †

Components the model counts twice: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
corporate_sdlt, counted again inside expected_sdlt	£3.13bn	£3.13bn	£3.13bn	£3.13bn	£3.13bn	£3.13bn	£3.13bn

Household income totals: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Household market income	£1,657.06bn	£1,719.25bn	£1,771.68bn	£1,821.99bn	£1,887.41bn	£1,945.59bn	£2,017.37bn
Household net income	£1,658.19bn †	£1,706.78bn †	£1,738.62bn †	£1,772.80bn †	£1,809.05bn †	£1,850.77bn †	£1,902.51bn †
Household net income (HBAI definition)	£1,466.75bn	£1,513.56bn	£1,545.81bn	£1,578.85bn	£1,613.04bn	£1,652.17bn	£1,702.61bn

Population: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
People	69,514k	69,778k	70,036k	70,316k	70,626k	70,944k	71,249k
Benefit units	35,247k	35,381k	35,512k	35,654k	35,811k	35,972k	36,127k
Households	31,167k	31,285k	31,401k	31,526k	31,665k	31,808k	31,944k

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	15.9%	14.9%	15.5%	15.6%	15.7%	15.8%	15.7%
Absolute poverty, before housing costs: children	23.7%	20.9%	21.6%	21.4%	21.6%	21.8%	21.7%
Absolute poverty, before housing costs: working-age adults	13.8%	13.4%	14.0%	14.1%	14.2%	14.3%	14.3%
Absolute poverty, before housing costs: pensioners	13.7%	13.1%	13.2%	13.4%	13.5%	13.6%	13.6%
Absolute poverty, after housing costs: everyone	20.9%	20.4%	21.0%	21.2%	21.5%	21.7%	21.8%
Absolute poverty, after housing costs: children	31.8%	30.0%	30.7%	31.0%	31.2%	31.6%	31.8%
Absolute poverty, after housing costs: working-age adults	19.4%	19.2%	20.0%	20.2%	20.5%	20.7%	20.8%
Absolute poverty, after housing costs: pensioners	12.6%	12.3%	12.0%	12.2%	12.3%	12.3%	12.4%
Relative poverty, before housing costs: everyone	16.9%	16.4%	16.4%	16.5%	16.6%	16.7%	16.7%
Relative poverty, before housing costs: children	25.6%	23.5%	23.2%	23.2%	23.3%	23.4%	23.4%
Relative poverty, before housing costs: working-age adults	14.4%	14.4%	14.7%	14.8%	14.9%	15.1%	15.0%
Relative poverty, before housing costs: pensioners	14.8%	14.9%	14.1%	14.3%	14.2%	14.2%	14.4%
Relative poverty, after housing costs: everyone	21.5%	21.1%	21.3%	21.3%	21.6%	21.5%	21.8%
Relative poverty, after housing costs: children	32.6%	31.3%	31.1%	31.1%	31.4%	31.3%	31.8%
Relative poverty, after housing costs: working-age adults	19.8%	19.8%	20.2%	20.3%	20.5%	20.6%	20.7%
Relative poverty, after housing costs: pensioners	13.4%	12.8%	12.6%	12.4%	12.4%	12.3%	12.4%

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	11,051k	10,427k	10,848k	10,947k	11,079k	11,209k	11,218k
Absolute poverty, before housing costs: children	3,560k	3,141k	3,261k	3,253k	3,298k	3,334k	3,334k
Absolute poverty, before housing costs: working-age adults	5,864k	5,737k	6,070k	6,165k	6,237k	6,315k	6,319k
Absolute poverty, before housing costs: pensioners	1,627k	1,549k	1,517k	1,529k	1,544k	1,561k	1,565k
Absolute poverty, after housing costs: everyone	14,541k	14,217k	14,696k	14,937k	15,157k	15,396k	15,530k
Absolute poverty, after housing costs: children	4,767k	4,515k	4,643k	4,699k	4,756k	4,835k	4,896k
Absolute poverty, after housing costs: working-age adults	8,277k	8,253k	8,666k	8,844k	8,994k	9,142k	9,203k
Absolute poverty, after housing costs: pensioners	1,497k	1,449k	1,386k	1,394k	1,408k	1,419k	1,431k
Relative poverty, before housing costs: everyone	11,760k	11,456k	11,504k	11,625k	11,706k	11,868k	11,914k
Relative poverty, before housing costs: children	3,840k	3,538k	3,514k	3,525k	3,546k	3,582k	3,602k
Relative poverty, before housing costs: working-age adults	6,154k	6,160k	6,365k	6,465k	6,537k	6,651k	6,651k
Relative poverty, before housing costs: pensioners	1,766k	1,758k	1,625k	1,634k	1,623k	1,634k	1,661k
Relative poverty, after housing costs: everyone	14,916k	14,721k	14,905k	15,007k	15,225k	15,288k	15,517k
Relative poverty, after housing costs: children	4,889k	4,715k	4,697k	4,719k	4,791k	4,799k	4,891k
Relative poverty, after housing costs: working-age adults	8,435k	8,497k	8,758k	8,878k	9,019k	9,074k	9,197k
Relative poverty, after housing costs: pensioners	1,591k	1,508k	1,451k	1,410k	1,415k	1,415k	1,429k

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	0.3074	0.3052	0.3065	0.3072	0.3078	0.3084	0.3094

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	£17,707 †	£17,997 †	£17,941 †	£17,992 †	£18,326 †	£18,522 †	£18,686 †
Decile 2: mean household_net_income per household	£28,362 †	£29,040 †	£28,672 †	£29,013 †	£29,374 †	£29,780 †	£30,330 †
Decile 3: mean household_net_income per household	£34,607 †	£35,901 †	£36,507 †	£37,008 †	£37,263 †	£37,949 †	£38,656 †
Decile 4: mean household_net_income per household	£39,329 †	£40,908 †	£41,942 †	£42,838 †	£43,195 †	£43,846 †	£44,955 †
Decile 5: mean household_net_income per household	£44,874 †	£46,151 †	£46,931 †	£47,446 †	£48,380 †	£49,253 †	£50,077 †
Decile 6: mean household_net_income per household	£47,931 †	£49,321 †	£50,272 †	£51,051 †	£52,161 †	£52,926 †	£54,242 †
Decile 7: mean household_net_income per household	£56,322 †	£57,584 †	£58,472 †	£59,449 †	£60,165 †	£61,636 †	£62,887 †
Decile 8: mean household_net_income per household	£69,252 †	£70,364 †	£71,639 †	£72,874 †	£74,337 †	£75,704 †	£77,574 †
Decile 9: mean household_net_income per household	£79,674 †	£82,009 †	£83,247 †	£84,449 †	£86,137 †	£87,749 †	£89,958 †
Decile 10: mean household_net_income per household	£117,666 †	£120,533 †	£122,448 †	£124,609 †	£126,968 †	£129,679 †	£132,877 †

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	£6.22bn	£6.50bn	£6.71bn	£6.90bn	£7.11bn	£7.35bn	£7.62bn
Raise higher rate by 1pp	£3.54bn	£3.82bn	£4.05bn	£4.27bn	£4.49bn	£4.76bn	£4.96bn
Raise personal allowance by ~800GBP/year	£-3.83bn	£-3.96bn	£-4.03bn	£-4.10bn	£-4.20bn	£-4.30bn	£-2.02bn
Raise child benefit by 25GBP/week per additional child	£-2.00bn	£-1.76bn	£-1.64bn	£-1.54bn	£-1.44bn	£-1.34bn	£-1.24bn
Reduce Universal Credit taper rate to 20%	£-20.54bn	£-21.10bn	£-21.45bn	£-21.88bn	£-21.96bn	£-22.33bn	£-22.81bn
Raise Class 1 main employee NICs rate to 10%	£11.06bn	£11.51bn	£11.83bn	£12.14bn	£12.46bn	£12.80bn	£13.28bn
Raise VAT standard rate by 2pp	£25.01bn	£25.68bn	£26.29bn	£26.92bn	£27.58bn	£28.26bn	£28.95bn
Raise additional rate by 3pp	£2.83bn	£3.07bn	£3.26bn	£3.46bn	£3.66bn	£3.89bn	£4.21bn
Raise the Universal Credit standard allowance by 10%	£-3.04bn	£-3.17bn	£-3.24bn	£-3.32bn	£-3.37bn	£-3.43bn	£-3.47bn
Raise the State Pension by 10%	£-8.92bn	£-9.13bn	£-9.03bn	£-9.06bn	£-9.26bn	£-9.51bn	£-9.78bn

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	£6.36bn	£6.65bn	£6.87bn	£7.07bn	£7.29bn	£7.53bn	£7.81bn
Raise higher rate by 1pp: change in income_tax	£3.54bn	£3.83bn	£4.06bn	£4.28bn	£4.50bn	£4.77bn	£4.97bn
Raise personal allowance by ~800GBP/year: change in income_tax	£-3.96bn	£-4.11bn	£-4.19bn	£-4.27bn	£-4.36bn	£-4.47bn	£-1.77bn
Raise child benefit by 25GBP/week per additional child: change in child_benefit	£2.34bn	£2.15bn	£2.03bn	£1.92bn	£1.82bn	£1.71bn	£1.59bn
Reduce Universal Credit taper rate to 20%: change in universal_credit	£20.53bn	£21.09bn	£21.44bn	£21.87bn	£21.95bn	£22.32bn	£22.80bn
Raise Class 1 main employee NICs rate to 10%: change in national_insurance	£11.33bn	£11.79bn	£12.13bn	£12.44bn	£12.77bn	£13.12bn	£13.61bn
Raise VAT standard rate by 2pp: change in vat	£25.01bn	£25.68bn	£26.29bn	£26.92bn	£27.58bn	£28.26bn	£28.95bn
Raise additional rate by 3pp: change in income_tax	£2.83bn	£3.07bn	£3.26bn	£3.46bn	£3.66bn	£3.89bn	£4.21bn
Raise the Universal Credit standard allowance by 10%: change in universal_credit	£3.04bn	£3.17bn	£3.25bn	£3.32bn	£3.38bn	£3.43bn	£3.48bn
Raise the State Pension by 10%: change in state_pension	£12.25bn	£12.71bn	£12.83bn	£13.02bn	£13.41bn	£13.80bn	£14.21bn

Folds #2479's CTR-specific severe disability premium into the ordinary branch of council_tax_reduction_premiums, and limits #2470's pensioner Child Benefit exclusion to families whose applicant is the benefit unit's claimant (a head who applies alone counts none of its awards). Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…; document the carer-attribution limit Review r3 (APPROVE at 47c525c): - P3-2: four YAML cases pin the head-alone carer condition, her own single earnings disregards and additional-disregard test, and the gated Pension Credit income and capital routes; each catches its mutation. - P2-3: the under-18-head couple case moves from Cardiff to Edinburgh, whose working-age scheme pays the flat couple rate the model uses. - P2-1/P3-1: council_tax_reduction_premiums documents that a carer outside a lone-applying head's benefit unit does not end her severe disability premium (inherited attribution). Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

MaxGhenis · 2026-10-20T08:43:51Z

Independent review r3 (GPT-6.1 Sol, Subfleet 20261020-025728-ctr-applicant-review-r3): APPROVE at 47c525c.

Ordinary families unchanged. It compared main 47642d1 with this head on 1,450 random households (2,165 benefit units, all eight schemes). Outside the 169 benefit units where the head applies alone, no figure differed.
Merge correct. Its resolution with Fix Scottish working-age CTR severe-disability family test #2479 and Exclude Child Benefit from pensioner Council Tax Reduction income #2470 is right.
Fixes, at 7d2ad8c:
- P3-2, untested paths. Five head-alone paths had no test: the carer condition, her own additional-disregard test, the couple disregard rate, and the Pension Credit income and capital gates. Four new YAML cases pin them, and each corresponding mutation now fails a case.
- P2-3, Welsh couple case. The under-18-head couple case moves from Cardiff to Edinburgh. The model's Welsh working-age allowances are Housing Benefit's, not WSI 2013/3029 Sch 7's £101.85 and £159.85, which is main's gap (Give Scotland and Wales working-age council tax reduction their own rules (UC routes, passport, child amounts) #1966). Scotland's SSI 2021/249 amounts match the model.
- P2-1 and P3-1, carer outside her benefit unit. Such a carer does not end a lone-applying head's severe disability premium, because the cared-for attribution is inherited. This is now stated in council_tax_reduction_premiums and the body. The reviewer rated its reach as small: it needs a carer who is blind or on a qualifying benefit, and never occurs in the Enhanced FRS.
- P2-2 and P2-4, body text. Invariant 6 is scoped to the English local schemes (the national exemption is Apply Housing Benefit and national Council Tax Reduction non-dependant deductions as legislated #2007). The counts are refreshed, and the £25,880.40 double count main pays the N3 grandmother is stated.

Vahid's approval at 8b6d819 also stands. The remaining step is #2516, which lands first; I've rehearsed that resolution and will follow it with a delta review.

…eans-test Resolution, as set out in #2516's "Merge order" section: - housing_benefit_net_earnings: #2516's version (person_net_earnings with Housing Benefit's own share); housing_benefit_person_net_earnings removed. - council_tax_reduction_net_earnings: person_net_earnings at council_tax_reduction_pension_contribution_deduction_rate, summed over is_council_tax_reduction_applicant_or_partner. - council_tax_reduction_pensioner_earnings_disregard: reads council_tax_reduction_net_earnings, keeping the head-alone rates and conditions. - council_tax_reduction_applicable_income: #2516's scheme share applied to the applicant-and-partner members (auto-merged). Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…ra 8(a) Review r4 P3-1: a carer under 18 in another benefit unit also leaves a head who applies alone with her severe disability premium. P3-2: the £5 single earnings disregard is SI 2012/2885 Sch 4 para 8(a), not para 2. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…icant-means-test

MaxGhenis · 2026-10-20T21:00:29Z

Merge audit (merged through the merge queue at head 38a251c5e…, pinned with expectedHeadOid)

Reviews
- Vahid Ahmadi APPROVED at 8b6d819.
- Independent review r3 (GPT-6.1 Sol) APPROVED at 47c525c. Its text and test fixes are in 7d2ad8c.
- Independent delta review r4 (GPT-6.1 Sol) APPROVED at d61a973a8:
  - d61a973a8 is Give Council Tax Reduction and Income Support their own pension contribution shares #2516's head merged in with the agreed resolution (8bbace7), plus a simulated queue main (Count war pensions and AFCS payments in Pension Credit income, less £10 a week #2508, Split pension-age Housing Benefit allowances by when State Pension age was attained #1913, Read Carer's Allowance's pension contribution share from a parameter #2518, Give Council Tax Reduction and Income Support their own pension contribution shares #2516, Compare a pull request with its merge commit's first parent in the Aggregate impact report #2522).
  - It ran 8,551 pension-contribution-share reform comparisons, covering HB and CTR, ordinary and head-alone applicants.
  - It ran 18 checks on the queued PRs and found no claimant or partner leak.
  - It re-applied all five r3 mutations, and each failed its intended YAML case.
  - Its two P3 documentation notes are fixed in 7142a40.
- The model code at 38a251c equals the r4-reviewed tree apart from those documentation lines.
CI at 38a251c: all 15 checks pass (Test shards 1-4, Test / YAML, Test / Result, Lint, Changes, Fix evidence, Documentation build, four smoke imports, Aggregate impact); gh pr checks exits 0.
Aggregate impact: run 39429621573 compared base c281c2e96 with merge commit 5c057ef02, whose first parent is that base, so the comparison is not contaminated by main's later merges. It used the certified enhanced_frs_2024_25.h5 (uk-data 1.58.1), 2025-26 to 2031-32. 0 checks broken, 0 moves flagged, and no household's net income changes in any year. The one check failing on both sides is sign:vat, which is not this PR's.
Local runs at 38a251c (-n 4):
- 240/240 CTR YAML;
- 1,493/1,493 YAML under finance/benefit/family/ and gov/dwp/pension_credit/;
- all 166 tests in the 23 CTR, Housing Benefit, pension-share and legacy-reader property files pass.
Gates: gh pr checks passed, MERGEABLE, no CHANGES_REQUESTED, and independent review agreed. A model bug fix with no aggregate change on the Enhanced FRS.

…l-derived-income Resolve the CTR conflicts with #2078's applicant model: - applicant_has_universal_credit (#2078's helper in _legacy.py) now reads council_tax_reduction_universal_credit_award, so the local schemes, Oxford and this PR's capital, tariff and home-letting routes share one award test, including an award the benefit cap or deductions reduce to nil; - Kingston and Westminster keep this PR's capital (council_tax_reduction_assessable_capital) with #2078's helper; - council_tax_reduction_applicable_income keeps both documentations and reference lists; - drop this PR's head-applies-alone checks on the passport, which #2078 now builds into council_tax_reduction_relevant_income_based_benefit. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

… fix review r3 Conflicts: - council_tax_reduction_pensioner.py: main's per-claim flag (#2078); its docstring now says Welsh and Scottish claims that fail it take the working-age route. - CSP and pensioner tests: keep main's statutory 2025-26 amounts (#2110) and the working-age route's outputs; the capped Welsh mixed-age UC couple gets the maximum reduction under Sch 6 paras 3, 9. Composition: - Route on council_tax_reduction_pensioner (claim_pensioner is gone). - #2078: every person mask reads is_council_tax_reduction_applicant_or_partner; where the head applies alone she is single, and the benefit unit's UC, income-related benefits, tax credits and children are not hers (working_age/_applicant.py helpers). Premium conditions follow council_tax_reduction_premiums for a head alone, and the severe disability premium uses CTR's own family test. - #2288: children and lone parents follow the scheme's own young person (is_child_or_young_person_for_council_tax_reduction, is_council_tax_reduction_lone_parent). - UC now counts statutory pay itself, so Scotland's UC route uses uc_individual_earned_income_before_mif (no minimum income floor in SSI 2021/249 regs 49-51) without adding it again. - Main's tests that pinned Scottish and Welsh working-age awards under the shared formula are re-derived under the devolved rules. Review r3: - R3-1: tax disregarded from Welsh unearned income is shared only with taxable non-earnings the schemes do not count; property income is outside earned_income_tax already. - R3-2: the Scottish LCW/LCWRA £20 tests "under pensionable age" and "in employment" separately (Sch 3 para 4(3)). - R3-3: without UC, self-employed profit takes the prescribed notional basic-rate tax and Class 4 (Class 2 before April 2024), not the tax paid (SSI 2012/303 reg 38 via SSI 2021/249 reg 51(9); WSI 2013/3029 Sch 6 para 25). Employed earnings deduct the tax and Class 1 on the employment only. - R3-4: the CSP test header's tax note is pension-age only. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

#2017 was stacked on #2010 (lha-bedroom-young-people), which has not moved since 2026-10-02 and is 1,651 commits behind main. #2017 needs nothing of #2010's: #2010 changes only the LHA size criteria. #2017 needs #2007's HB and CTR claimant exemptions (review r2, F2), and #2007 lands first. So this merges hb-ctr-non-dep-exemptions (#2007 at 0b6c3db, with main) and puts #2010's own files back to main's versions; the bedroom differential property that needed #2010 moves to #2010. Composition with main and #2007: - UC: other families' non-dependants follow uc_non_dependants_counted (the first liable family that claims UC). A family's own in-unit non-dependant counts in its own claim if it makes one, otherwise in that counted claim (Sch 4 para 9(2)(f); review r3, R3-7). The para 16(2)(b) Pension Credit limb is gated to the claimant or partner. Para 15 renter exemption kept. - HB: every family's per-couple amount (#2007's deduction_per_family over other families' and in-unit non-dependants) pooled and apportioned by rent share; a boarder or lodger also bears its own in full; #2007's claimant exemption zeroes the claim. HB eligibility adds #2007's exemption. - CTR: #2007's two-scheme structure. Each scheme pools every family's amount, replaces the applicant's own family amount with its in-unit non-dependants, apportions by joint-liability share, and charges claiming families only. The applicant exemption zeroes the claim. Eligibility is 18+ and either outside every claiming, sharing or lodging family (#2007's claimant-family test, now in in_other_non_liable_family) or an in-unit non-dependant for CTR. New is_benefit_unit_non_dependant_for_council_tax_reduction uses #2078's is_council_tax_reduction_applicant_or_partner, so where a household head applies alone, her benefit unit's couple are her non-dependants. - Local schemes: masked to the same other-family term, so unchanged. Tests: the composition's YAML and property oracle (couple-once, exemptions, per-applicant CTR exemption), with the oracle's UC attribution following the counted claim. Three new YAML cases: a head applying alone charged once for her benefit unit's couple; a non-claiming head's son counted in the sharer's claim; a pensioner's Pension Credit not exempting her adult son. Two cases adjusted: a pension-age head has no UC claim to count non-dependants in, and a 19-year-old on UC with no earnings is exempt under reg 74(8)(b). Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

F1. Where a liable household head is not her benefit unit's claimant or partner, she applies for Council Tax Reduction alone (#2078), but the UC and HB in-unit helpers made her a non-dependant of her own benefit unit's couple. She is the householder in whose name the accommodation is rented: UC Sch 4 para 9(2)(d) and HB reg 3(2)(d)-(e) exclude her. Both helpers now exclude is_resolved_household_head. A YAML case pins UC and HB at 0 while CTR keeps the couple as her non-dependants. F2. uc_non_dep_deductions' documentation states that "makes a claim" is the claims_universal_credit flag, so a family flagged as claiming counts its own non-dependants even with a nil award, and says where other families' go. A YAML case pins a non-claiming lodger's son in the householder's claim. F5. The changelog names the household head rule, joint-occupier apportionment and the narrowed para 16(2)(b) Pension Credit limb. The property oracle checks all three in-unit sets (UC, HB, CTR); the generator now states the child's Child Benefit status, since inputs set for some members are inputs for all. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

#2078 and this PR both edit council_tax_reduction_applicable_income.py. Kept #2078's member mask, its applicant_family gating and its comments, and this PR's IIDB, SDA and IB block, which stays masked by is_council_tax_reduction_applicant_or_partner so a child's benefits never count. The documentation joins both paragraphs, #2078's first, and the reference list is the union of both. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Under the merged code the head's State Pension counts through #2078's member mask and her IIDB through this PR's applicant-and-partner mask, while the father's IIDB in her benefit unit does not count. The case fails on each parent: 2,432.56 on f120163 and 12,547.60 on main 76cfc9e, against 14,980.16. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Main moved to #2078 (Council Tax Reduction applicant means test) while the previous merge was being resolved. No conflicts: CTR applicable income still deducts income tax before the winter fuel payment charge, and CTR net earnings still go through person_net_earnings, which does too. Main: 79fa317 Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

The full Python suite at 2e37b1e failed test_claimant_invariants: it pinned that no member of a sharer family is a CTR non-dependant, but an 18-year-old presumed the 66-year-old sharer's child, not in education, is outside the sharer's family and a non-dependant (SI 2012/2885 reg 9(1), (2)(a)). The assertion now excludes is_benefit_unit_non_dependant_for_ council_tax_reduction members, and "no claimant or partner is a non-dependant" now reads #2078's applicant identity, so a head applying alone may have her benefit unit's couple as non-dependants. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Main has moved the tax credit member mask into tax_credits_current_year_income and, through #2078, means-tests the Council Tax Reduction applicant and partner. Both conflicts take main's code and re-apply this PR's change where the masks now live: the tax credit income counts the claimants alone, and the CTR income the applicant and partner alone, dropping the family's children and young persons that #2078 still counted. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…endants are charged Each case said it was provisional until #2017: the 19-year-old parents are the grandmother's non-dependants, but the model charged none in her benefit unit. They passed only because the couple defaulted to tertiary education, so the full-time student exemption applied (maintainer review point 3). The couple are now not in education, and the Newham father works 37.5 hours: - England pensioner (JSA): the payee is exempt, the other pays the lowest amount, 270.40, so the reduction is 489.20, not 759.60. - Newham (UC): one deduction, the father's 22.61 a week on £576.92 (1,175.72); the mother has no earned income of her own, so is exempt. The reduction is 84.28, as the maintainer's probe gave. - Kingston upon Thames (UC): both on UC with no earned income, so both are exempt; the reduction is unchanged at 1,627.32. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

MaxGhenis and others added 9 commits October 1, 2026 14:30

Merge #2009 (d373d43, test-only) into ctr-per-family-scheme

3b405b7

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

WIP: assess the Council Tax Reduction applicant and partner in the me…

4571900

…ans test Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Merge #2009 (4b84ea0: liable persons) into ctr-per-family-scheme

f6607d8

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Changelog for the CTR applicant means test

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Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Widen the CTR applicant differential to working-age heads and the loc…

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…al schemes Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Weight the CTR applicant properties to part-withdrawn awards; pin Kin…

ae79d74

…gston's tariff income Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

This was referenced Oct 2, 2026

Assess each Council Tax Reduction claim under its own family's scheme and exemption #2015

Merged

Read one resolved household head in every programme #2062

Merged

MaxGhenis and others added 2 commits October 3, 2026 07:47

MaxGhenis changed the base branch from ctr-claimant-household-head to ctr-per-family-scheme October 3, 2026 11:51

MaxGhenis and others added 2 commits October 3, 2026 08:01

Merge #2015 (cc4d9ae: reported-reduction cap) into ctr-applicant-mean…

e3bb2b3

…s-test Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

MaxGhenis mentioned this pull request Oct 4, 2026

Give Council Tax Reduction to the household head's family, not the oldest adult's #2009

Merged

vahid-ahmadi reviewed Oct 5, 2026

View reviewed changes

MaxGhenis mentioned this pull request Oct 19, 2026

Give Council Tax Reduction and Income Support their own pension contribution shares #2516

Merged

MaxGhenis and others added 2 commits October 20, 2026 02:53

MaxGhenis mentioned this pull request Oct 20, 2026

Count IIDB, SDA and incapacity benefit in Council Tax Reduction income #2512

Merged

MaxGhenis and others added 3 commits October 20, 2026 06:46

Merge origin/main (c281c2e: #2508, #1913, #2518, #2516) into ctr-appl…

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…icant-means-test

MaxGhenis added this pull request to the merge queue Oct 20, 2026

Merged via the queue into main with commit 79fa317 Oct 20, 2026
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MaxGhenis deleted the ctr-applicant-means-test branch October 20, 2026 20:59

MaxGhenis added a commit that referenced this pull request Oct 20, 2026

Merge main into hb-ctr-non-dep-exemptions (#2078)

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Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

This was referenced Oct 20, 2026

Apply each scheme's own non-dependant test to the LHA shared accommodation rate #2030

Draft

Treat income derived from capital as capital in the legacy means tests #1995

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Means-test the Council Tax Reduction applicant and partner, not the benefit unit's claimant - #2078

Means-test the Council Tax Reduction applicant and partner, not the benefit unit's claimant#2078
MaxGhenis merged 25 commits into
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ctr-applicant-means-test

MaxGhenis commented Oct 2, 2026 •

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Summary

Who is assessed

What changes

Law

Invariants

Tests

Enhanced FRS impact

Not in this PR

Coordination

Test plan

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github-actions Bot commented Oct 19, 2026 • edited Loading Uh oh! There was an error while loading. Please reload this page.

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Aggregate impact on certified data: pass

Notes

Moves flagged for review

Spending by benefit and service

Caseloads

Household net income by decile

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MaxGhenis commented Oct 2, 2026 •

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github-actions Bot commented Oct 19, 2026 •

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