Count only the claimant's and partner's income in the legacy means tests by MaxGhenis · Pull Request #2387 · PolicyEngine/policyengine-uk

MaxGhenis · 2026-10-12T13:13:55Z

Summary

Housing Benefit, Income Support, tax credit and Council Tax Reduction applicable income counted the family's own children's and young persons' income, and subtracted their tax, National Insurance and pension contributions. Each formula's comment said the law counts only the claimant's and partner's, and that "dropping dependants' own income is a follow-up". This PR does that.

On main (a8b2848), 2026-27, England, a lone parent with a 17-year-old at school who earns £8,000 (YAML Case 1):

Variable	`main`	This PR
`housing_benefit_applicable_income`	£8,000	£0
`income_support_applicable_income`	£6,960	£0
`tax_credits_applicable_income`	£8,000	£0
`council_tax_reduction_applicable_income`	£8,000	£0

It is needed by #2299 (Child Benefit routes for young people who have left education), whose review ran a working 18-year-old school-leaver: once rightly a young person, their £20,000 of earnings entered the parent's Housing Benefit, Income Support and Council Tax Reduction means tests.

The law

Housing Benefit. SSCBA 1992 s.136(1) treats a family member's income as the claimant's "except in prescribed circumstances". HB Regs 2006 reg. 25(3): "The income and capital of a child or young person shall not be treated as the income and capital of the claimant." HB (SPC) Regs 2006 reg. 23(3): the same words.
Income Support. IS Regs 1987 reg. 23(2): "Subject to the following provisions of this Part, the income paid to, or in respect of, and capital of, a child or young person who is a member of the claimant's family shall not be treated as the income or capital of the claimant."
Tax credits. Tax Credits (Definition and Calculation of Income) Regs 2002 reg. 3(1): "The manner in which income of a claimant or, in the case of a joint claim, the aggregate income of the claimants, is to be calculated [...]"; each step adds up the income "of the claimant, or, in the case of a joint claim, of the claimants".
Council Tax Reduction. The applicant's and partner's income: SI 2012/2885 Sch. 1 para. 11 and WSI 2013/3029 Sch. 1 para. 5 ("The income and capital of— (a) an applicant; and (b) any partner of that applicant, is to be calculated [...]"); SSI 2012/319 reg. 21(3) and SSI 2021/249 reg. 36(2): "The income and capital of a child or young person is not to be treated as the income and capital of the applicant."

Change

The four formulas' member mask is now the claimant and partner alone (is_claimant_or_partner; for Council Tax Reduction, is_council_tax_reduction_applicant_or_partner), where it was that or the programme's own child or young person. That covers the income components, the personal benefits, tax, National Insurance and pension contributions they add up. Unchanged: who is a child or young person, the allowances for them, and the benefit-unit awards these formulas add (Child Benefit, Income Support, the claimant-or-partner JSA and ESA, Universal Credit, tax credits). On main, tax credits' mask now sits in tax_credits_current_year_income, and Council Tax Reduction's starts from #2078's is_council_tax_reduction_applicant_or_partner, which counts a household head who applies alone as the applicant whatever their age; this PR drops only the children-and-young-persons term from each.

Invariants

A child's or young person's own income, tax and personal benefits never change any of the four (nor Universal Credit's or Pension Credit's income, which already followed the rule).
The claimant's and partner's income still counts in full.
Anyone outside the family still never counts (the existing property).

Tests

Properties, test_means_test_income_properties.py: new test_income_of_children_and_young_persons_never_counts (invariant 1), on generated families with a child under 16 or a young person at school, each with up to £50,000 of earnings, pension and savings income, with every family on and off Universal Credit, across all seven income totals. It first checks that the dependant is each legacy programme's own child or young person, so the property cannot pass by excluding them. The existing outside-member property (invariant 3) is unchanged.
YAML, new means_tests_young_person_income.yaml, three cases hand-computed (2026-27), each failing on main:

Case	Family	Expected
1	lone parent, no income; 17-year-old at school earning £8,000	all four applicable incomes £0
2	as 1, parent earning £5,000	HB £5,000 − £25 × 52 = £3,700; IS £5,000 − £20 × 52 = £3,960; tax credits and CTR £5,000
3	pension-age HB: grandparent with a £20,000 pension, grandchild of 17 earning £8,000	HB and CTR £20,000 − £1,486 income tax = £18,514 (on `main` £26,514)

Changed expectations. council_tax_reduction_young_person.yaml Cases 2 and 3 counted the young person's £2,000 of earnings (£3,406.60); they now give Child Benefit alone, £1,406.60. test_council_tax_reduction_young_person_properties.py invariant 6: a non-applicant young person's earnings never count; the applicant's always do.

Mutation checks at fafd220, before the merge of main that moved the tax credit mask and brought in #2078's CTR mask, each applied alone in a copy of the branch (mutation/prG2.txt):

Mutation	YAML cases that fail	Property test
HB counts dependants again	1, 2, 3	fails
IS counts dependants again	1, 2	fails
Tax credits count dependants again	1, 2	fails
CTR counts dependants again	1, 2, 3, and the Scottish CTR file's Cases 2 and 3	fails
CTR drops the household head who applies alone	the Scottish CTR file's Cases 9 and 10	passes (no head applicant in its families)

Run locally at 78a8cca (main a8b2848 merged):

policyengine-core test on the 141 YAML files that mention Housing Benefit, Income Support, tax credits or Council Tax Reduction (the new one included): 1,700 passed.
pytest on the 29 Python test files that read the four totals: 210 passed.
The new YAML file on main a8b2848: all 3 cases fail (HB applicable income £8,000, £11,700 and £26,514 against £0, £3,700 and £18,514); a direct calculation there gives the table above for all four.
ruff format --check and ruff check on policyengine_uk: clean.
The whole stack at 62e9317 (this PR with Count 16-year-olds outside education as UC and Pension Credit qualifying young persons until the 1 September after their 16th birthday #2279 and the Child Benefit, CTC, terminal-date and Income Support follow-ups above it): policyengine-core test on the 248 YAML files that mention these programmes, 2,685 passed; pytest on the 135 Python test files that mention them, 1,930 passed, 1 xfailed and 6 failed, none in this PR's files. The six had two causes above this PR, both since fixed: Add the Child Benefit qualifying young person routes for young people who have left education #2299's benefit cap oracle and a test generator on Count 16-year-olds outside education as UC and Pension Credit qualifying young persons until the 1 September after their 16th birthday #2279; the two files pass at 98a4739 (64 passed).

At fafd220, before the merge: the 103 YAML files then matching, 1,140 passed (the two changed CTR expectations were the only failures before they changed); 18 Python files, 105 passed.

The full suites run in CI.

Microsimulation impact

Aggregate impact report (CI)

The report runs main a8b2848 against this PR merged into it (78a8cca) on the certified Enhanced FRS 2024-25 (policyengine-uk-data 1.58.1), one full run per side for each year 2025-26 to 2031-32. Result: pass, 0 checks broken, no moves flagged, and no change in any year: no household's net income, receipt, spending line, poverty count or standard reform costing moves. The local run below agrees: its only award change is in 2024-25, before the report's first year.

Local runs

Real runs on Enhanced FRS 2024-25 (uk-data 1.58.0, sha256 5ba399ea5ab9a6c7), main e01f2f5 against this branch at fafd220, one run each for 2024-25 to 2030-31, exact comparison of every record (impact/prG2/ in the session folder).

Household incomes change only in 2024-25, for 2 records (343 weighted households), +£42,197 in working tax credit (mean £123). No household loses, and no Housing Benefit, Income Support, Council Tax Reduction, Universal Credit or Pension Credit award changes in any year: few families in the data have a dependant with income of their own, and those that do are not on these benefits.

The applicable incomes move (£ million a year; records that differ in brackets):

Variable	2024-25	2026-27	2030-31
`tax_credits_applicable_income`	−840.1 (555)	−913.1 (557)	−1,049.4 (557)
`housing_benefit_applicable_income`	−0.42 (6)	−0.34 (8)	+0.38 (12)
`income_support_applicable_income`	−0.46 (4)	−0.34 (8)	+0.38 (12)
`council_tax_reduction_applicable_income`	−0.42 (6)	−0.34 (8)	+0.38 (12)

Tax credits count investment income at step one, so children's savings and the like drop out there in many more records than in the other three. In the other three, the change can be upward: where a dependant paid income tax on income those formulas never counted, main subtracted the tax from the family's income. In 2030-31, 10 records rise and 2 fall in each of the three; each value appears in two records. Each rise equals a dependant's own income tax (£337.18, £110.64 twice, £484.63, £2,199.95), and each fall is a 19-year-old's own social security income of £4,880.24 (impact/prG2/dependants_2030.txt).

Reproducer: policyengine_uk/tests/test_means_test_income_properties.py::test_income_of_children_and_young_persons_never_counts

axiom: SI 2012/2885 Sch 1 para 11 encoded-correct (uk/regulations/uksi/2012/2885/schedule/1/paragraph/11.yaml, companion test household_member_is_not_treated_without_polygamous_marriage); HB Regs 2006 reg 25, HB (SPC) Regs 2006 reg 23, IS Regs 1987 reg 23, SI 2002/2006 reg 3, WSI 2013/3029 Sch 1 para 5, SSI 2012/319 reg 21 and SSI 2021/249 reg 36 TheAxiomFoundation/rulespec-uk#463 queued (blocker stated there: no module cites the rows, and a billed encoder run needs approval)

🤖 Generated with Claude Code

Fixes #2385. Housing Benefit, Income Support, tax credit and Council Tax Reduction applicable income counted the family's own children's and young persons' income, tax, contributions and personal benefits too, an approximation each formula's comment called a follow-up. The law counts the claimant's and partner's alone: HB Regs 2006 reg 25(3) and IS Regs 1987 reg 23(2) say in terms that a child's or young person's income is not the claimant's; the tax credit income regulations (reg 3(1)) and every Council Tax Reduction scheme count the claimant or applicant and partner (SSI 2021/249 reg 36(2) says so in terms). The household head who applies alone for Council Tax Reduction keeps the treatment #2288 gave them. Tests: new YAML (three cases, each failing on main), a property test that a dependant's income never changes any of the seven income totals, and the Scottish CTR young-person tests updated to the rule. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…routes Brings in #2387 (only the claimant's and partner's income in the legacy means tests), which this PR needs, and main e01f2f5 with it. The one conflict, the means-test property docstring, keeps both changes. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…ent's means tests Review round 1 of #2299: a young person who qualifies through reg. 7 and works 24 hours stays a young person, so their earnings must not enter the parent's Housing Benefit, Income Support or Council Tax Reduction income. #2387, merged in here, makes that so; Case 11 now has £20,000 of earnings and asserts the three applicable incomes are nil. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…outes Brings in #2299's round 1 fixes, #2387 and #2279's head 9d2fadb. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…lusion Brings in #2301 and #2299's round 1 fixes, #2387 and #2279's head. The one conflict, the CTC QYP docstring, keeps both changes: the ceased- education wording and the Income Support own-right input. 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>

…routes Brings in #2387 at 78a8cca, which carries main. The one conflict, the legacy readers property test, takes #2279's current version: this PR's own commits do not touch it. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…outes Brings in #2299 on main with #2279 and #2387. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

github-actions · 2026-10-22T02:19:26Z

Aggregate impact on certified data: pass

Base a8b2848c13 against head f17090da0f, 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 `a8b2848c13`	uk 2.146.0 (files `2365d367e734`), core 3.33.2, py 3.13.16 aarch64	`2fbc53dd45f8`	`f210f83d5be4`	1518.2s
head	#2387 merged into main `f17090da0f`	uk 2.146.0 (files `481ac73af4c5`), core 3.33.2, py 3.13.16 aarch64	`2fbc53dd45f8`	`f210f83d5be4`	1485.92s

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	£319.02bn	£336.48bn	£351.64bn	£367.18bn	£385.30bn	£403.61bn
National Insurance (employee and self-employed)	£52.58bn	£54.94bn	£56.75bn	£58.48bn	£60.62bn	£62.57bn	£65.03bn
National Insurance (employer)	£152.64bn	£159.18bn	£164.14bn	£168.73bn	£176.11bn	£181.72bn	£188.90bn
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	£4.48bn	£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	£122.15bn	£126.64bn	£127.57bn	£129.47bn	£133.29bn	£137.24bn	£141.32bn
Pension Credit	£6.68bn	£7.07bn	£7.06bn	£7.13bn	£7.26bn	£7.39bn	£7.49bn
Winter Fuel Payment	£1.70bn	£1.68bn	£1.59bn	£1.58bn	£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	£83.08bn	£84.89bn	£86.65bn	£87.58bn	£88.99bn	£90.32bn
Housing Benefit	£8.59bn	£8.93bn	£9.19bn	£9.34bn	£9.61bn	£9.87bn	£10.15bn
Council Tax Reduction	£1.99bn	£2.03bn	£2.08bn	£2.13bn	£2.18bn	£2.23bn	£2.29bn
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	1,491k	1,489k	1,478k	1,459k	1,459k	1,457k	1,453k
Winter Fuel Payment	7,092k	7,011k	6,601k	6,517k	6,493k	6,381k	6,254k
Pension Age Winter Heating Payment (Scotland)	806k	807k	807k	805k	809k	812k	816k
Universal Credit	6,371k	6,379k	6,409k	6,420k	6,395k	6,387k	6,371k
Housing Benefit	1,254k	1,252k	1,254k	1,240k	1,245k	1,247k	1,249k
Council Tax Reduction	3,186k	3,211k	3,224k	3,245k	3,264k	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	£939.26bn	£976.20bn	£1,009.40bn	£1,045.68bn	£1,082.62bn	£1,123.50bn
Government spending	£536.25bn †	£550.47bn †	£556.59bn †	£563.63bn †	£572.17bn †	£581.40bn †	£590.57bn †
Government balance, each receipt once	£363.14bn †	£388.78bn †	£419.61bn †	£445.76bn †	£473.50bn †	£501.22bn †	£532.92bn †
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	£942.39bn	£979.33bn	£1,012.53bn	£1,048.81bn	£1,085.75bn	£1,126.63bn
household_tax	£496.17bn	£522.67bn	£548.46bn	£570.65bn	£592.86bn	£617.31bn	£644.02bn
pre_budget_change_household_tax	£488.35bn	£514.55bn	£540.11bn	£561.61bn	£583.58bn	£607.77bn	£634.13bn
gov_spending	£536.25bn †	£550.47bn †	£556.59bn †	£563.63bn †	£572.17bn †	£581.40bn †	£590.57bn †
household_benefits	£536.25bn †	£550.47bn †	£556.59bn †	£563.63bn †	£572.17bn †	£581.40bn †	£590.57bn †
gov_balance	£366.27bn †	£391.91bn †	£422.74bn †	£448.89bn †	£476.63bn †	£504.35bn †	£536.05bn †

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	£1,872.88bn	£1,930.99bn	£2,001.98bn
Household net income	£1,657.86bn †	£1,706.29bn †	£1,737.92bn †	£1,772.03bn †	£1,808.11bn †	£1,849.74bn †	£1,901.49bn †
Household net income (HBAI definition)	£1,466.42bn	£1,513.07bn	£1,545.12bn	£1,578.09bn	£1,612.10bn	£1,651.13bn	£1,701.58bn

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%	15.0%	15.5%	15.6%	15.7%	15.8%	15.8%
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%	13.2%	13.3%	13.5%	13.6%	13.7%	13.7%
Absolute poverty, after housing costs: everyone	21.1%	20.6%	21.3%	21.5%	21.9%	22.2%	22.3%
Absolute poverty, after housing costs: children	32.1%	30.3%	30.9%	31.1%	31.7%	32.3%	32.5%
Absolute poverty, after housing costs: working-age adults	19.6%	19.4%	20.2%	20.4%	20.8%	21.0%	21.0%
Absolute poverty, after housing costs: pensioners	12.8%	12.6%	12.6%	13.1%	13.4%	13.4%	13.4%
Relative poverty, before housing costs: everyone	16.9%	16.4%	16.5%	16.6%	16.6%	16.7%	16.7%
Relative poverty, before housing costs: children	25.6%	23.5%	23.2%	23.2%	23.2%	23.2%	23.2%
Relative poverty, before housing costs: working-age adults	14.4%	14.4%	14.7%	14.8%	14.9%	15.0%	15.0%
Relative poverty, before housing costs: pensioners	15.0%	14.9%	14.4%	14.7%	14.3%	14.3%	14.6%
Relative poverty, after housing costs: everyone	21.7%	21.3%	21.4%	21.5%	21.6%	21.9%	22.0%
Relative poverty, after housing costs: children	33.0%	31.6%	31.0%	31.1%	31.3%	31.6%	32.0%
Relative poverty, after housing costs: working-age adults	20.0%	20.0%	20.3%	20.4%	20.6%	20.8%	20.9%
Relative poverty, after housing costs: pensioners	13.7%	13.1%	12.8%	13.0%	12.7%	12.9%	13.2%

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	11,057k	10,437k	10,858k	10,961k	11,093k	11,222k	11,234k
Absolute poverty, before housing costs: children	3,560k	3,141k	3,261k	3,253k	3,298k	3,334k	3,335k
Absolute poverty, before housing costs: working-age adults	5,864k	5,737k	6,070k	6,165k	6,237k	6,315k	6,321k
Absolute poverty, before housing costs: pensioners	1,634k	1,559k	1,527k	1,543k	1,558k	1,572k	1,579k
Absolute poverty, after housing costs: everyone	14,663k	14,366k	14,907k	15,144k	15,491k	15,755k	15,874k
Absolute poverty, after housing costs: children	4,809k	4,556k	4,676k	4,719k	4,835k	4,939k	4,994k
Absolute poverty, after housing costs: working-age adults	8,333k	8,326k	8,775k	8,931k	9,122k	9,275k	9,329k
Absolute poverty, after housing costs: pensioners	1,521k	1,484k	1,456k	1,493k	1,533k	1,541k	1,551k
Relative poverty, before housing costs: everyone	11,780k	11,464k	11,541k	11,665k	11,708k	11,832k	11,879k
Relative poverty, before housing costs: children	3,840k	3,538k	3,514k	3,525k	3,542k	3,554k	3,565k
Relative poverty, before housing costs: working-age adults	6,154k	6,160k	6,365k	6,466k	6,530k	6,636k	6,628k
Relative poverty, before housing costs: pensioners	1,786k	1,766k	1,661k	1,673k	1,636k	1,643k	1,686k
Relative poverty, after housing costs: everyone	15,110k	14,866k	14,956k	15,109k	15,281k	15,513k	15,696k
Relative poverty, after housing costs: children	4,948k	4,756k	4,684k	4,715k	4,771k	4,840k	4,916k
Relative poverty, after housing costs: working-age adults	8,531k	8,560k	8,793k	8,917k	9,054k	9,187k	9,257k
Relative poverty, after housing costs: pensioners	1,631k	1,551k	1,479k	1,477k	1,456k	1,486k	1,523k

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	0.3066	0.3072	0.3078	0.3084	0.3095

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	£17,700 †	£17,996 †	£17,934 †	£17,991 †	£18,328 †	£18,506 †	£18,680 †
Decile 2: mean household_net_income per household	£28,322 †	£29,102 †	£28,705 †	£28,983 †	£29,330 †	£29,734 †	£30,317 †
Decile 3: mean household_net_income per household	£34,628 †	£35,807 †	£36,445 †	£37,018 †	£37,220 †	£37,811 †	£38,491 †
Decile 4: mean household_net_income per household	£39,334 †	£40,803 †	£41,758 †	£42,693 †	£43,435 †	£44,025 †	£44,926 †
Decile 5: mean household_net_income per household	£44,856 †	£46,150 †	£47,078 †	£47,577 †	£48,027 †	£49,181 †	£50,036 †
Decile 6: mean household_net_income per household	£47,930 †	£49,334 †	£50,290 †	£51,060 †	£52,167 †	£52,953 †	£54,205 †
Decile 7: mean household_net_income per household	£56,319 †	£57,568 †	£58,473 †	£59,423 †	£60,149 †	£61,621 †	£62,893 †
Decile 8: mean household_net_income per household	£69,269 †	£70,357 †	£71,673 †	£72,812 †	£74,353 †	£75,799 †	£77,580 †
Decile 9: mean household_net_income per household	£79,648 †	£81,992 †	£83,193 †	£84,487 †	£86,057 †	£87,571 †	£90,646 †
Decile 10: mean household_net_income per household	£117,618 †	£120,489 †	£122,421 †	£124,552 †	£126,802 †	£129,073 †	£131,887 †

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	£6.21bn	£6.50bn	£6.70bn	£6.90bn	£7.11bn	£7.34bn	£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	£-4.19bn	£-4.29bn	£-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	£-21.95bn	£-22.32bn	£-22.79bn
Raise Class 1 main employee NICs rate to 10%	£11.06bn	£11.51bn	£11.83bn	£12.14bn	£12.47bn	£12.81bn	£13.29bn
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	£3.27bn	£3.47bn	£3.67bn	£3.91bn	£4.23bn
Raise the Universal Credit standard allowance by 10%	£-3.04bn	£-3.17bn	£-3.24bn	£-3.32bn	£-3.37bn	£-3.42bn	£-3.47bn
Raise the State Pension by 10%	£-7.81bn	£-8.07bn	£-7.99bn	£-8.11bn	£-8.36bn	£-8.66bn	£-9.02bn

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	£6.86bn	£7.07bn	£7.28bn	£7.52bn	£7.80bn
Raise higher rate by 1pp: change in income_tax	£3.55bn	£3.83bn	£4.06bn	£4.28bn	£4.50bn	£4.77bn	£4.97bn
Raise personal allowance by ~800GBP/year: change in income_tax	£-3.96bn	£-4.10bn	£-4.19bn	£-4.26bn	£-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	£21.86bn	£21.95bn	£22.32bn	£22.78bn
Raise Class 1 main employee NICs rate to 10%: change in national_insurance	£11.33bn	£11.79bn	£12.13bn	£12.44bn	£12.78bn	£13.13bn	£13.62bn
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	£3.27bn	£3.47bn	£3.67bn	£3.91bn	£4.23bn
Raise the Universal Credit standard allowance by 10%: change in universal_credit	£3.04bn	£3.17bn	£3.25bn	£3.32bn	£3.37bn	£3.43bn	£3.47bn
Raise the State Pension by 10%: change in state_pension	£10.72bn	£11.23bn	£11.37bn	£11.62bn	£12.08bn	£12.54bn	£13.07bn

MaxGhenis · 2026-10-22T04:00:29Z

Hand-off to the UK hub from the QYP follow-ups session (local_1b6fef51-8f78-48d7-addf-36982ce71831).

Head: 78a8cca, with main a8b2848 merged. The merge took main's tax credit mask (now in tax_credits_current_year_income) and Means-test the Council Tax Reduction applicant and partner, not the benefit unit's claimant #2078's Council Tax Reduction applicant mask, and dropped only the children-and-young-persons term from each.
CI at this head: every check passes (Fix evidence re-runs after the description edit; it passes locally with .github/check_fix_pr.py). Mergeable; ready for review.
Review: GPT-6.1 Sol round 1 APPROVE at fafd220 (~/reviews/pe-uk-qyp-followups-2026-10-10/reviews/prG2_review_r1.md). Since then the only change is the main merge; its resolution in tax_credits_current_year_income.py and council_tax_reduction_applicable_income.py is what your review needs to cover.
Tests at this head: 141 YAML files, 1,700 passed; 29 Python files that read the four totals, 210 passed; ruff clean. The three new YAML cases still fail on main a8b2848 with the values in the description.
Impact: Aggregate impact passes, with no change in any year from 2025-26 to 2031-32. The local run's only award change is in 2024-25: working tax credit +£42,197 for 2 records.
Depends on: nothing (base main). Add the Child Benefit qualifying young person routes for young people who have left education #2299 needs it, and so Add the Child Tax Credit qualifying young person period after leaving education #2301 and End the Pension Credit, Child Benefit and CTC qualifying young person status for Income Support in own right #2302 do too. Suggested order: Count only the claimant's and partner's income in the legacy means tests #2387, then Count 16-year-olds outside education as UC and Pension Credit qualifying young persons until the 1 September after their 16th birthday #2279, Add the Child Benefit qualifying young person routes for young people who have left education #2299, Place the Universal Credit and Pension Credit qualifying young person terminal date from the date of birth #2300, Add the Child Tax Credit qualifying young person period after leaving education #2301, End the Pension Credit, Child Benefit and CTC qualifying young person status for Income Support in own right #2302.
Open items: none in this PR. axiom: Encode the family-income rules: a child's or young person's income is not the claimant's (HB reg 25, IS reg 23, TC reg 3, CTR) (PE parity: policyengine-uk#2385) TheAxiomFoundation/rulespec-uk#463 queued (a billed encoder run needs approval).

MaxGhenis · 2026-10-22T13:20:49Z

Merged by the UK hub (session local_8e19f9d5, Opus 5.5) as ea5ca8854 at 13:16Z on its merge gates (hand-off line 91, QYP session local_1b6fef51). One merge-queue enqueue, pinned to head 78a8cca52ec6775cf7cfa4baf4666e214e3907bd.

Change: the legacy means tests (tax credits, CTR, HB, IS) count only the claimant's and partner's income, not children's or young persons' (SI 2002/2006 reg 3(1); SI 2012/2885 Sch 1 para 11; WSI 2013/3029 Sch 1 para 5; SSI 2012/319 reg 21(3); SSI 2021/249 reg 36(2)).
Reviews: GPT-6.1 Sol round 1 APPROVE at fafd2202c; GPT-6.1 Sol delta review APPROVE at this exact head (~/reviews/uk-hub/reviews/uk2387/REVIEW_2387.md). It read both conflict files in full and the provisions on legislation.gov.uk.
Tests: the 3 new YAML cases fail on main and pass here; 1,762 YAML in 144 files and 210 Python pass.
Impact: the Aggregate impact report shows no change in 2025-26 to 2031-32.
Follow-up (P3): council_tax_reduction_applicable_income.py:22 and :135 docstrings are stale.

🤖 Generated with Claude Code

MaxGhenis · 2026-10-22T13:21:15Z

Merged by the UK hub (session local_8e19f9d5, Opus 5.5) on its merge gates (hand-off line 91, QYP session local_1b6fef51). One merge-queue enqueue, pinned to head 78a8cca52ec6775cf7cfa4baf4666e214e3907bd.

Change: the legacy means tests (tax credits, CTR, HB, IS) count only the claimant's and partner's income, not children's or young persons' (SI 2002/2006 reg 3(1); SI 2012/2885 Sch 1 para 11; WSI 2013/3029 Sch 1 para 5; SSI 2012/319 reg 21(3); SSI 2021/249 reg 36(2)).
Reviews: GPT-6.1 Sol round 1 APPROVE at fafd2202c; GPT-6.1 Sol delta review APPROVE at this exact head (~/reviews/uk-hub/reviews/uk2387/REVIEW_2387.md). It read both conflict files in full and the provisions on legislation.gov.uk.
Tests: the 3 new YAML cases fail on main and pass here; 1,762 YAML in 144 files and 210 Python pass.
Impact: the Aggregate impact report shows no change in 2025-26 to 2031-32.
Follow-up (P3): council_tax_reduction_applicable_income.py:22 and :135 docstrings are stale.

🤖 Generated with Claude Code

MaxGhenis mentioned this pull request Oct 12, 2026

Encode the family-income rules: a child's or young person's income is not the claimant's (HB reg 25, IS reg 23, TC reg 3, CTR) (PE parity: policyengine-uk#2385) TheAxiomFoundation/rulespec-uk#463

Open

MaxGhenis added a commit that referenced this pull request Oct 12, 2026

Merge origin/cb-qyp-school-leaver-routes into ctc-qyp-school-leaver-r…

33fa9ee

…outes Brings in #2299's round 1 fixes, #2387 and #2279's head 9d2fadb. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

juaristi22 mentioned this pull request Oct 17, 2026

Exclude Child Benefit from pensioner Council Tax Reduction income #2470

Merged

MaxGhenis added a commit that referenced this pull request Oct 22, 2026

Merge origin/cb-qyp-school-leaver-routes into ctc-qyp-school-leaver-r…

4a88450

…outes Brings in #2299 on main with #2279 and #2387. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

MaxGhenis marked this pull request as ready for review October 22, 2026 03:59

MaxGhenis added this pull request to the merge queue Oct 22, 2026

Merged via the queue into main with commit ea5ca88 Oct 22, 2026
17 of 19 checks passed

MaxGhenis deleted the means-tests-dependants-income branch October 22, 2026 13:16

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Count only the claimant's and partner's income in the legacy means tests - #2387

Count only the claimant's and partner's income in the legacy means tests#2387
MaxGhenis merged 2 commits into
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means-tests-dependants-income

MaxGhenis commented Oct 12, 2026 •

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Summary

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github-actions Bot commented Oct 22, 2026

Aggregate impact on certified data: pass

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Spending by benefit and service

Caseloads

Household net income by decile

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MaxGhenis commented Oct 12, 2026 •

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