Assess Oxford Universal Credit applicants on Appendix 3 income

changelog.d/2520.fixed.md

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+Assess a working-age Oxford Council Tax Reduction applicant who receives Universal Credit on the Appendix 3 income Oxford City Council sets from April 2026. The council adds DWP's net earned income, from which DWP deducts pension contributions in full, to the award before deductions for debts and other unearned income. It ignores £48.15 a week of each carer element and £84.46 a week of each disabled child element. The model counts as other income Child Benefit, child maintenance, the Scottish Carer Supplement and the other regular receipts the council does not ignore in Appendix 3. It leaves out interest, dividends, rent, Universal Credit's assumed yield from capital and the miscellaneous income it already counts in DWP's net earned income. The model had assessed these applicants on the income for applicants without Universal Credit, on which the council deducts only half of pension contributions and leaves out Child Benefit and child maintenance. Some of their reductions rise and some fall, a reform of Oxford's pension contribution share no longer moves them, and model years before 2026 keep their earlier results.

policyengine_uk/parameters/gov/local_authorities/oxford/council_tax_reduction/means_test/pension_contribution_deduction_rate.yaml

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-description: The Oxford Council Tax Reduction scheme deducts this share of pension contributions when it calculates the net earnings and self-employed net profit of a working-age applicant who does not receive Universal Credit. An applicant who does is assessed on the net earned income DWP provides (Appendix 3), which the model does not yet do (issue 2520).
+description: Oxford City Council deducts this share of pension contributions when it calculates the net earnings and self-employed net profit of a working-age Council Tax Reduction applicant who does not receive Universal Credit. The council assesses an applicant who does on the net earned income DWP provides (Appendix 3), and DWP deducts relievable pension contributions in full, so this share does not reach them. The model applies Appendix 3 from April 2026 (universal_credit.in_effect), so in earlier years this share reaches them too.
 values:
   2026-04-01: 0.5
 metadata:

policyengine_uk/parameters/gov/local_authorities/oxford/council_tax_reduction/universal_credit/carer_element_disregard.yaml

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+description: Weekly amount of each Universal Credit carer element that Oxford City Council ignores in the income of a working-age Council Tax Reduction applicant who receives Universal Credit.
+values:
+  2026-04-01: 48.15
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Oxford Council Tax Reduction Universal Credit carer element disregard
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027, Appendix 3 ("£48.15 of the Universal Credit carer element")
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27/4

policyengine_uk/parameters/gov/local_authorities/oxford/council_tax_reduction/universal_credit/disabled_child_element_disregard.yaml

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+description: Weekly amount of each Universal Credit disabled child element that Oxford City Council ignores in the income of a working-age Council Tax Reduction applicant who receives Universal Credit.
+values:
+  2026-04-01: 84.46
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Oxford Council Tax Reduction Universal Credit disabled child element disregard
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027, Appendix 3 ("£84.46 of the Universal Credit disabled child element")
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27/4

policyengine_uk/parameters/gov/local_authorities/oxford/council_tax_reduction/universal_credit/in_effect.yaml

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+description: When this is true, the model assesses a working-age Oxford Council Tax Reduction applicant who receives Universal Credit on the income Oxford City Council sets in Appendix 3. Otherwise it assesses them on the income the council sets for applicants without Universal Credit, less Child Benefit and without the council's assumed income from capital.
+values:
+  # The model holds Oxford's 2026-27 scheme only: its other Oxford parameters
+  # start on 1 April 2026 and backdate_parameters carries them back to earlier
+  # years. The model reads each year's parameters at 30 April, so it switches
+  # Appendix 3 on in model year 2026 and leaves earlier years as they were. In
+  # its 2025-26 scheme Oxford City Council also set an Appendix 3 income, with
+  # other bands and a Carer's Allowance disregard in place of the element
+  # disregards; the model does not hold that scheme.
+  2015-01-01: false
+  2026-04-01: true
+metadata:
+  unit: bool
+  period: year
+  economy: false
+  label: Oxford Council Tax Reduction Appendix 3 income for Universal Credit applicants in effect
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027, Part 1 para. 9 (applicants who receive Universal Credit satisfy the conditions in Appendix 3)
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027, Appendix 3 (applicants who receive Universal Credit)
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27/4

policyengine_uk/parameters/gov/local_authorities/oxford/council_tax_reduction/universal_credit/other_income_sources.yaml

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+description: >
+  Other (unearned) income that Oxford City Council counts, with DWP's net
+  earned income and the Universal Credit awarded, for a working-age applicant
+  who receives Universal Credit. In Appendix 3 the council lists the income
+  it ignores and takes "All other unearned income" into account. It applies
+  its Appendix 5 disregards, Child Benefit and child maintenance among them,
+  only to applicants who "do not receive Universal Credit". The model leaves
+  out of this list the income Oxford City Council ignores in Appendix 3
+  (Attendance Allowance, Disability Living Allowance, Personal Independence
+  Payment, Discretionary Housing Payments, Housing Benefit, discretionary
+  council tax reductions and payments from sub-tenants and boarders). It also
+  leaves out savings interest, dividends and rent, which the council treats
+  as capital (Part 1 para 30 and Annex 7). DWP deems Universal Credit's
+  assumed yield from capital (uc_tariff_income) and nobody receives it, so
+  the model leaves it out. It also leaves out Oxford City Council's own
+  assumed income from capital, which the council adds only under paragraphs
+  14 to 27 (para 15). DWP counts statutory sick, maternity and paternity pay
+  in its net earned income (UC Regs 2013 reg 55(4)), and the model counts
+  miscellaneous income there too (uc_individual_earned_income_before_mif). So
+  the model leaves them off this list. Oxford City Council names some one-off
+  payments as capital in Appendix 6: the first month's Bereavement Support
+  Payment, Government payments to help with the cost of living, such as the
+  Household Energy Payment, and payments for a personal injury. The model
+  leaves those out. It counts bsp and afcs whole, because it reads
+  bsp_reported and afcs_reported as regular payments. If a user enters a lump
+  sum in either input, the model counts it as income.
+metadata:
+  economy: false
+  label: Oxford Council Tax Reduction Universal Credit applicant other income sources
+  period: year
+  unit: list
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027, Appendix 3 (other unearned income, the income ignored), Appendix 5 (applies to applicants who do not receive Universal Credit) and Appendix 6 (capital ignored)
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27/4
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027, Annex 7 (Oxford City Council treats income derived from capital as capital)
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27/3
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027, Part 1 paras 15 and 30
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27
+    - title: The Universal Credit Regulations 2013 reg. 66(1)
+      href: https://www.legislation.gov.uk/uksi/2013/376/regulation/66
+    - title: The Carer's Assistance (Carer Support Payment) (Scotland) Regulations 2023 reg. 14A (Scottish Carer Supplement for each award week of Carer Support Payment)
+      href: https://www.legislation.gov.uk/ssi/2023/302/regulation/14A
+    - title: The Carer's Assistance (Carer Support Payment) (Scotland) Regulations 2023 reg. 42 (13 weeks of Carer Support after a move to another part of the United Kingdom)
+      href: https://www.legislation.gov.uk/ssi/2023/302/regulation/42
+values:
+  2026-04-01:
+    # Oxford City Council applies its Appendix 5 Child Benefit and child
+    # maintenance disregards only to applicants without Universal Credit, and
+    # does not list either in Appendix 3.
+    - child_benefit
+    - maintenance_income
+    # The receipts DWP counts as Universal Credit unearned income (reg 66(1)):
+    # all of gov.dwp.universal_credit.means_test.income_definitions.unearned
+    # except uc_tariff_income. Oxford City Council gives no £15 disregard for
+    # spousal maintenance or Widowed Parent's Allowance in Appendix 3; it gives
+    # its Appendix 5 ones only to applicants without Universal Credit.
+    - spousal_maintenance_income
+    - private_pension_income
+    - state_pension
+    - carers_allowance
+    # The whole carer support payment, not the part DWP counts under reg
+    # 66(1)(b)(iiia): Oxford City Council ignores the part above Carer's
+    # Allowance only in Appendix 5.
+    - carer_support_payment
+    # Social Security Scotland pays the supplement for each week it pays the
+    # carer support payment (SSI 2023/302 reg 14A). That includes the 13 weeks
+    # after a carer moves to another part of the United Kingdom (reg 42). DWP
+    # does not count it, and Oxford City Council does not ignore it.
+    - scottish_carer_supplement
+    - jsa_contrib
+    - esa_contrib
+    - maternity_allowance
+    - iidb
+    - widowed_parents_allowance
+    - incapacity_benefit
+    - sda
+    # Unearned income DWP does not count under reg 66 and Oxford City Council
+    # does not ignore in Appendix 3. The council ignores war pensions, Armed
+    # Forces Independence Payment and Healthy Start in Appendix 5, which it
+    # applies only to applicants without Universal Credit. The model reads
+    # bsp and afcs as regular payments. The council treats the first month's
+    # Bereavement Support Payment and personal injury payments as capital
+    # (Appendix 6).
+    - bsp
+    - afcs
+    - war_widows_pension
+    - armed_forces_independence_payment
+    - ssmg
+    - healthy_start_vouchers
+    - private_transfer_income
+    # The model leaves miscellaneous_income off this list because it already
+    # counts it in DWP's net earned income. DWP counts miscellaneous income as
+    # unearned income (reg 66(1)(m)). If the model moves it there (issue
+    # 1961), the model will take it off the award pound for pound, as DWP
+    # does, and must count it here again.
+    # DWP replaces these awards with Universal Credit, so a claimant receives
+    # none of them. The model lists them so that it counts any such receipt
+    # as other unearned income.
+    - income_support
+    - claimant_or_partner_jsa_income
+    - claimant_or_partner_esa_income
+    - tax_credits
+    - pension_credit