Add pensioner CTR child amounts and uncap Scotland's tariff income

changelog.d/1933.fixed.md

@@ -0,0 +1 @@
+Add pensioner child amounts and family premiums to Council Tax Reduction in England, Scotland and Wales, and count a Scottish pensioner's whole capital over £10,000 in tariff income, as SSI 2012/319 reg 27(2) sets no ceiling.

policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/applicable_amount/child_limit.yaml

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+description: Number of children and young persons whose amounts the England Council Tax Reduction prescribed requirements include in a pensioner's applicable amount, unless a Child Tax Credit award includes more. The limit applied to schemes for the financial years 2018-19 to 2024-25.
+values:
+  2013-04-01:
+    value: .inf
+    reference:
+      - title: SI 2012/2885 Sch. 1 para. 6(1)(b) as made ("any child or young person")
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/6/made
+  2018-04-01:
+    value: 2
+    reference:
+      - title: The Council Tax Reduction Schemes (Amendment) (England) Regulations 2017 (SI 2017/1305) regs. 1(3) and 7, substituting Sch. 1 para. 6(1)(b) and inserting para. 6(1A) to (1C)
+        href: https://www.legislation.gov.uk/uksi/2017/1305/made
+  2025-04-01:
+    value: .inf
+    reference:
+      - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2025 (SI 2025/39) regs. 1(3) and 5(2)
+        href: https://www.legislation.gov.uk/uksi/2025/39/made
+metadata:
+  unit: child
+  period: year
+  label: England Council Tax Reduction pensioner child limit
+  reference:
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Sch. 1 para. 6, as in force on 30 April 2024
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/6/2024-04-30

policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/applicable_amount/child_or_young_person.yaml

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+description: Weekly amount for each child or young person in the applicant's family in the applicable amount of a pensioner under the England Council Tax Reduction prescribed requirements. The amounts equal the Housing Benefit pension-age child or young person amounts in every year from 2013-14 to 2026-27.
+values:
+  # We take each value from paragraph 2 of the version of Schedule 2 in force
+  # on 30 April of that year. The Secretary of State sets it for schemes for
+  # the financial year from 1 April.
+  2013-04-01:
+    value: 65.62
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as in force on 30 April 2013
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2013-04-30
+  2014-04-01:
+    value: 66.33
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as in force on 30 April 2014
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2014-04-30
+  2015-04-01:
+    value: 66.9
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as in force on 30 April 2015 (unchanged to 2019-20)
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2015-04-30
+  2020-04-01:
+    value: 68.27
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as in force on 30 April 2020
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2020-04-30
+  2021-04-01:
+    value: 68.6
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as in force on 30 April 2021
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2021-04-30
+  2022-04-01:
+    value: 70.8
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as in force on 30 April 2022
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2022-04-30
+  2023-04-01:
+    value: 77.78
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as in force on 30 April 2023
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2023-04-30
+  2024-04-01:
+    value: 83.24
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as in force on 30 April 2024
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2024-04-30
+  2025-04-01:
+    value: 84.66
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as in force on 30 April 2025
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2025-04-30
+  2026-04-01:
+    value: 87.88
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 2, as amended by SI 2026/27 for schemes for 2026-27
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2026-04-30
+metadata:
+  unit: currency-GBP
+  period: week
+  label: England Council Tax Reduction pensioner child or young person amount
+  uprating: gov.benefit_uprating_cpi
+  reference:
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Sch. 1 para. 6(1)(b) and Sch. 2 para. 2
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2
+    - title: The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 Sch. 3 para. 2 (the same amounts)
+      href: https://www.legislation.gov.uk/uksi/2006/214/schedule/3

policyengine_uk/parameters/gov/local_authorities/england/council_tax_reduction/pensioners/applicable_amount/family_premium.yaml

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+description: Weekly family premium in the applicable amount of a pensioner whose family includes a child or young person, under the England Council Tax Reduction prescribed requirements. The Secretary of State made it nil for reduction weeks beginning after 1 May 2016.
+values:
+  2013-04-01:
+    value: 17.4
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 3, as in force on 30 April 2013
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2013-04-30
+  2014-04-01:
+    value: 17.45
+    reference:
+      - title: SI 2012/2885 Sch. 2 para. 3, as in force on 30 April 2014
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/2014-04-30
+  # Reduction weeks begin on a Monday; the first after 1 May 2016 began on
+  # 2 May 2016.
+  2016-05-02:
+    value: 0
+    reference:
+      - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2015 (SI 2015/2041) reg. 2(4)(b), substituting Sch. 2 para. 3
+        href: https://www.legislation.gov.uk/uksi/2015/2041/regulation/2/made
+metadata:
+  unit: currency-GBP
+  period: week
+  label: England Council Tax Reduction pensioner family premium
+  reference:
+    - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Sch. 1 para. 6(1)(c) and Sch. 2 para. 3
+      href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2

policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/pensioners/applicable_amount/child_or_young_person.yaml

@@ -0,0 +1,67 @@
+description: Weekly amount for each child or young person in the applicant's family in the applicable amount under the Scottish State Pension Credit Council Tax Reduction regulations. From 2017-18 it exceeds the Housing Benefit amount by about a quarter.
+values:
+  # We take each value from paragraph 3 of the version of Schedule 1 in force
+  # on 30 April of that year.
+  2013-04-01:
+    value: 65.62
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2013
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2013-04-30
+  2014-04-01:
+    value: 66.33
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2014
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2014-04-30
+  2015-04-01:
+    value: 66.9
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2015 (unchanged for 2016-17)
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2015-04-30
+  2017-04-01:
+    value: 83.63
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2017 (unchanged to 2019-20)
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2017-04-30
+  2020-04-01:
+    value: 85.34
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2020
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2020-04-30
+  2021-04-01:
+    value: 85.75
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2021
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2021-04-30
+  2022-04-01:
+    value: 88.5
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2022
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2022-04-30
+  2023-04-01:
+    value: 97.23
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2023
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2023-04-30
+  2024-04-01:
+    value: 104.05
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2024
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2024-04-30
+  2025-04-01:
+    value: 105.85
+    reference:
+      - title: The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (SSI 2025/24), amending SSI 2012/319 Sch. 1 para. 3
+        href: https://www.legislation.gov.uk/ssi/2025/24/made
+  2026-04-01:
+    value: 109.85
+    reference:
+      - title: SSI 2012/319 Sch. 1 para. 3, as in force on 30 April 2026
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2026-04-30
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Scotland Council Tax Reduction pensioner child or young person amount
+  uprating: gov.benefit_uprating_cpi
+  reference:
+    - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 reg. 20(b) and Sch. 1 para. 3
+      href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1

policyengine_uk/parameters/gov/local_authorities/scotland/council_tax_reduction/pensioners/applicable_amount/family_premium.yaml

@@ -0,0 +1,24 @@
+description: Weekly family premium in the applicable amount of an applicant whose family includes a child or young person, under the Scottish State Pension Credit Council Tax Reduction regulations. The Scottish Ministers removed it from 1 May 2016.
+values:
+  2013-04-01:
+    value: 17.4
+    reference:
+      - title: SSI 2012/319 Sch. 1 Part 2, as in force on 30 April 2013
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2013-04-30
+  2014-04-01:
+    value: 17.45
+    reference:
+      - title: SSI 2012/319 Sch. 1 Part 2, as in force on 30 April 2014
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/1/2014-04-30
+  2016-05-01:
+    value: 0
+    reference:
+      - title: The Council Tax Reduction (Scotland) Amendment Regulations 2016 (SSI 2016/81) regs. 1(3) and 18, omitting reg. 20(c) and Sch. 1 Part 2
+        href: https://www.legislation.gov.uk/ssi/2016/81/made
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Scotland Council Tax Reduction pensioner family premium
+  reference:
+    - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 reg. 20
+      href: https://www.legislation.gov.uk/ssi/2012/319/regulation/20

policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/pensioners/applicable_amount/child_or_young_person.yaml

@@ -0,0 +1,56 @@
+description: Weekly amount for each child or young person in the applicant's family in the applicable amount of a pensioner under the Welsh Council Tax Reduction prescribed requirements. The Welsh Ministers did not raise it for 2020-21 or 2021-22, so it differs from the Housing Benefit amount in those years.
+values:
+  # We take each value from paragraph 2 of the version of Schedule 2 in force
+  # on 30 April of that year, and cite the amending regulations it reflects.
+  2013-04-01:
+    value: 65.62
+    reference:
+      - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2013 (WSI 2013/112) reg. 5(b), amending WSI 2012/3144 Sch. 2 para. 2 for schemes for 2013-14
+        href: https://www.legislation.gov.uk/wsi/2013/112/made
+  2014-04-01:
+    value: 66.33
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 2, as amended by WSI 2014/66 for schemes for 2014-15
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2014-04-30
+  2015-04-01:
+    value: 66.9
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 2, as in force on 30 April 2015
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2015-04-30
+      - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2020 (WSI 2020/16) reg. 8, which leaves para. 2 unchanged for 2020-21
+        href: https://www.legislation.gov.uk/wsi/2020/16/made
+      - title: The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2021 (WSI 2021/34) reg. 5, which leaves para. 2 unchanged for 2021-22
+        href: https://www.legislation.gov.uk/wsi/2021/34/made
+  2022-04-01:
+    value: 70.8
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 2, as in force on 30 April 2022
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2022-04-30
+  2023-04-01:
+    value: 77.78
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 2, as in force on 30 April 2023
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2023-04-30
+  2024-04-01:
+    value: 83.24
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 2, as in force on 30 April 2024
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2024-04-30
+  2025-04-01:
+    value: 84.66
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 2, as in force on 30 April 2025
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2025-04-30
+  2026-04-01:
+    value: 87.88
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 2, as in force on 30 April 2026
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2026-04-30
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Wales Council Tax Reduction pensioner child or young person amount
+  uprating: gov.benefit_uprating_cpi
+  reference:
+    - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 1 para. 1(1)(b) and Sch. 2 para. 2
+      href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2

policyengine_uk/parameters/gov/local_authorities/wales/council_tax_reduction/pensioners/applicable_amount/family_premium.yaml

@@ -0,0 +1,47 @@
+description: Weekly family premium in the applicable amount of a pensioner whose family includes a child or young person, under the Welsh Council Tax Reduction prescribed requirements. The Welsh Ministers kept the premium after the Secretary of State and the Scottish Ministers ended theirs in 2016.
+values:
+  2013-04-01:
+    value: 17.4
+    reference:
+      - title: WSI 2012/3144 Sch. 2 para. 3 (schemes for 2013-14), as in force on 30 April 2013
+        href: https://www.legislation.gov.uk/wsi/2012/3144/schedule/2/2013-04-30
+      - title: WSI 2013/3029 Sch. 2 para. 3, as in force on 30 April 2014 (unchanged for 2014-15)
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2014-04-30
+  2015-04-01:
+    value: 17.45
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 3, as in force on 30 April 2015 (unchanged to 2021-22; WSI 2020/16 reg. 8 and WSI 2021/34 reg. 5 leave it unchanged)
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2015-04-30
+  2022-04-01:
+    value: 17.85
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 3, as in force on 30 April 2022
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2022-04-30
+  2023-04-01:
+    value: 18.53
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 3, as in force on 30 April 2023
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2023-04-30
+  2024-04-01:
+    value: 19.15
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 3, as in force on 30 April 2024
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2024-04-30
+  2025-04-01:
+    value: 19.48
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 3, as in force on 30 April 2025
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2025-04-30
+  2026-04-01:
+    value: 20.22
+    reference:
+      - title: WSI 2013/3029 Sch. 2 para. 3, as in force on 30 April 2026
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2/2026-04-30
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Wales Council Tax Reduction pensioner family premium
+  uprating: gov.benefit_uprating_cpi
+  reference:
+    - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 1 para. 1(1)(c) and Sch. 2 para. 3
+      href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/2

policyengine_uk/tests/policy/baseline/gov/dwp/legacy_means_tests/income_from_capital.yaml

@@ -883,6 +883,50 @@
     council_tax_reduction_tariff_income: [312, 312]
     council_tax_reduction_applicable_income: [12_312, 12_312]
 
+- name: A Scottish pensioner's tariff income counts all capital over 10,000, and an English one's stops at 16,000
+  # SSI 2012/319 reg 27(2) sets no ceiling: savings of 20,000 are 10,000 over
+  # 10,000, 20 steps of 500, so 20 a week, 1,040 a year. SI 2012/2885 Sch 1
+  # para 37 counts the excess "not exceeding £16,000": 6,000 / 500 = 12 a
+  # week, 624 a year. Both pensioners' capital exceeds 16,000, so neither
+  # gets a reduction (SSI 2012/319 reg 40; SI 2012/2885 reg 11(2)).
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      scottish_pensioner:
+        age: 72
+        state_pension: 12_570
+      english_pensioner:
+        age: 72
+        state_pension: 12_570
+    benunits:
+      scottish:
+        members: [scottish_pensioner]
+        would_claim_pc: false
+        would_claim_uc: false
+      english:
+        members: [english_pensioner]
+        would_claim_pc: false
+        would_claim_uc: false
+    households:
+      scottish_household:
+        members: [scottish_pensioner]
+        country: SCOTLAND
+        local_authority: GLASGOW_CITY
+        council_tax: 2_000
+        savings: 20_000
+      english_household:
+        members: [english_pensioner]
+        country: ENGLAND
+        local_authority: MAIDSTONE
+        council_tax: 2_000
+        savings: 20_000
+  output:
+    council_tax_reduction_pensioner: [true, true]
+    council_tax_reduction_assessable_capital: [20_000, 20_000]
+    council_tax_reduction_tariff_income: [1_040, 624]
+    council_tax_reduction: [0, 0]
+
 - name: A savings credit recipient's council tax reduction income does not fall when more sub-tenant rent ends the savings credit
   # Before: 3,130.54 of sub-tenant rent counts 2,090.54 (less 20 a week).
   # Pension Credit income is 10,000 + 2,000 + 2,090.54 + 520 deemed income