Issues

• Encode income derived from capital as capital in the legacy means tests (IS, JSA, ESA, HB, HB (SPC), SPC, CTR), tax on counted income only, the £20 sub-tenant disregard, and CTR capital and tariff income (PE parity: policyengine-uk#1995)

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  TheAxiomFoundation/rulespec-uk#483 · Filter by author MaxGhenis opened on Oct 21, 2026
  2

• Encode SI 1976/409 reg 8(1) and SI 1996/2745 reg 5: the Carer's Allowance earnings limit in every year since 2015-16 (PE parity: policyengine-uk#2543)

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  TheAxiomFoundation/rulespec-uk#482 · Filter by author MaxGhenis opened on Oct 20, 2026

• Encode FA 2004 s.189(2) relevant UK earnings for the s.190 limit, and give the s.190(2) increase only through relief at source (s.191(7)) (PE parity: policyengine-uk#2536)

  pe-parity
  TheAxiomFoundation/rulespec-uk#481 · Filter by author juaristi22 opened on Oct 20, 2026

• Encode the Childcare Offer for Wales childcare element from the Welsh Government's April 2026 guidance (PE parity: PolicyEngine/policyengine-uk#1644)

  pe-parity
  TheAxiomFoundation/rulespec-uk#480 · Filter by author vahid-ahmadi opened on Oct 20, 2026

• Encode SSCBA 1992 ss.9A and 9B: zero-rate secondary Class 1 for under-21s and apprentices under 25 up to the UST/AUST (PE parity: PolicyEngine/policyengine-uk#2505)

  pe-parity
  TheAxiomFoundation/rulespec-uk#479 · Filter by author vahid-ahmadi opened on Oct 20, 2026

• Encode Pension Credit net earnings and notional self-employment deductions (SPC regs 17, 17A and 17B; CER 13–14; PE #2019)

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  TheAxiomFoundation/rulespec-uk#478 · Filter by author MaxGhenis opened on Oct 20, 2026

• Encode the pension salary-sacrifice NI cap enabling provisions (PE#2462)

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  TheAxiomFoundation/rulespec-uk#477 · Filter by author juaristi22 opened on Oct 20, 2026
  

• Encode the Warm Home Discount (England and Wales) Regulations 2026 core group rebate: SI 2026/389 regs 3(1), 9(2) and 11 (PE parity: PolicyEngine/policyengine-uk#2504)

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  TheAxiomFoundation/rulespec-uk#476 · Filter by author vahid-ahmadi opened on Oct 20, 2026

• Encode the Northern Ireland Housing Executive's LHA determination: SR 2008/100 Sch paras 2, 3, 3A and SR 2016/222 Sch 1 paras 2, 4, 6, with the NI Modification Regulations (PE parity: PolicyEngine/policyengine-uk#2503)

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  TheAxiomFoundation/rulespec-uk#475 · Filter by author vahid-ahmadi opened on Oct 20, 2026

• Encode which benefits and war pensions CTR income counts in every scheme: SI 2012/2885 Sch 1 para 16 and Sch 5; SI 2012/2886 Sch paras 39, 54 and Sch 8; WSI 2013/3029 reg 34(5); SSI 2012/319 reg 27 and Sch 3; SSI 2021/249 reg 57; Kingston and Newham (PE parity: policyengine-uk#2512)

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  TheAxiomFoundation/rulespec-uk#474 · Filter by author MaxGhenis opened on Oct 20, 2026

• Base TV licence liability on licensable use (CA 2003 ss.363, 368(3); SI 2004/692 reg 9), apply the blind concession to the paid share, and value only the free licence (PE parity: policyengine-uk#2147)

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  TheAxiomFoundation/rulespec-uk#473 · Filter by author MaxGhenis opened on Oct 19, 2026
  1

• Encode the full-year category A director annual primary NI schedule for 2022–23 (PE parity: policyengine-uk#2493)

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  TheAxiomFoundation/rulespec-uk#472 · Filter by author juaristi22 opened on Oct 19, 2026

• Encode the recent residential SDLT purchase schedules (PE parity: policyengine-uk#2477)

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  TheAxiomFoundation/rulespec-uk#471 · Filter by author juaristi22 opened on Oct 19, 2026
  1

• Encode PIP Regs 2013 (SI 2013/377) regs 5(3) and 6(3), the daily living and mobility points thresholds; ingest regs 5, 6 and WRA 2012 s.80 (PE parity: PolicyEngine/policyengine-uk#1661)

  pe-parity
  TheAxiomFoundation/rulespec-uk#470 · Filter by author vahid-ahmadi opened on Oct 19, 2026

• Encode the statutory council tax discounts: LGFA 1992 ss.11 and 79, and s.11E with SI 2026/8 (W.) regs 3 and 4 (PE parity: PolicyEngine/policyengine-uk#1864)

  pe-parity
  TheAxiomFoundation/rulespec-uk#469 · Filter by author vahid-ahmadi opened on Oct 19, 2026

• Encode the council tax band amounts and daily charge: LGFA 1992 ss.5, 10, 36, 74 and 93 with SSI 2016/368 art. 2 (PE parity: PolicyEngine/policyengine-uk#1855)

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  TheAxiomFoundation/rulespec-uk#468 · Filter by author vahid-ahmadi opened on Oct 19, 2026

• Encode SI 2026/987 arts 1(2), 3 and 4 (VATA 1994 Sch 8 Group 24; Sch 7A Group 1 item 2): temporary zero rate on GB domestic electricity, 1 October 2026 to 31 March 2027 (PE parity: PolicyEngine/policyengine-uk#2189)

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  TheAxiomFoundation/rulespec-uk#467 · Filter by author vahid-ahmadi opened on Oct 19, 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)

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  TheAxiomFoundation/rulespec-uk#463 · Filter by author MaxGhenis opened on Oct 12, 2026

• Encode ITEPA 2003 s. 660 Table A (statutory sick, maternity and paternity pay are taxable) and the HB and CTR earnings definitions that count them (PE parity: policyengine-uk#2368)

  pe-parity
  TheAxiomFoundation/rulespec-uk#460 · Filter by author MaxGhenis opened on Oct 12, 2026

• Encode SSCBA 1992 s.79 and Sch 4 Part III para 8 (the 25p age addition at 80); ingest s.79, s.173 and Sch 4 (PE parity: PolicyEngine/policyengine-uk#2340)

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  TheAxiomFoundation/rulespec-uk#458 · Filter by author MaxGhenis opened on Oct 11, 2026

• Encode SI 2026/148 arts 4(3) and 6(3)(b) (3.8% for additional pensions and protected payments); re-ingest the full articles (PE parity: PolicyEngine/policyengine-uk#2336)

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  TheAxiomFoundation/rulespec-uk#457 · Filter by author MaxGhenis opened on Oct 11, 2026

• Encode LTT on lease rent: LTTADTA 2017 sch 6 paras 26, 27(1), 29, 31, 32 with SI 2018/128 Table 4 (PE parity: policyengine-uk#2329)

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  TheAxiomFoundation/rulespec-uk#456 · Filter by author MaxGhenis opened on Oct 11, 2026

• Encode LBTT on lease rent: LBTT (Scotland) Act 2013 sch 19 paras 4, 6, 7 with SSI 2015/126 Table C, and the sch 1 para 3 residential lease exemption (PE parity: policyengine-uk#2329)

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  TheAxiomFoundation/rulespec-uk#455 · Filter by author MaxGhenis opened on Oct 11, 2026

• Encode the Carer's Allowance earnings limit from statute: SSCBA 1992 s. 70(1)(b), SI 1976/409 reg. 8, SI 1996/2745 regs. 10 and 13 (PE parity: policyengine-uk#2312)

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  TheAxiomFoundation/rulespec-uk#454 · Filter by author MaxGhenis opened on Oct 11, 2026

• Encode VATA 1994 Sch 9 Part 3 (FA 2025 ss.47 and 49): private school fees bear VAT from 1 January 2025 (PE parity: policyengine-uk#2319)

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  TheAxiomFoundation/rulespec-uk#453 · Filter by author MaxGhenis opened on Oct 11, 2026