From 4081fbb06b5ae5608ee378d9d0d4f8b419851c94 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sat, 23 May 2026 09:19:17 -0400 Subject: [PATCH] Update 2026-27 UK benefit and tax parameters --- changelog.d/1688.md | 3 ++ .../gov/dwp/ESA/income/amount_18_24.yaml | 6 +++ .../gov/dwp/ESA/income/amount_over_25.yaml | 6 +++ .../parameters/gov/dwp/ESA/income/couple.yaml | 6 +++ .../parameters/gov/dwp/IIDB/maximum.yaml | 5 +++ .../gov/dwp/JSA/contrib/amount_18_24.yaml | 6 +++ .../gov/dwp/JSA/contrib/amount_over_25.yaml | 6 +++ .../gov/dwp/attendance_allowance/higher.yaml | 1 + .../gov/dwp/attendance_allowance/lower.yaml | 1 + .../gov/dwp/carer_premium/couple.yaml | 1 + .../gov/dwp/carer_premium/single.yaml | 1 + .../gov/dwp/carers_allowance/rate.yaml | 1 + .../exceptional_rate.yaml | 5 ++- .../full_day_rate.yaml | 6 ++- .../intermediate_rate.yaml | 5 ++- .../part_day_rate.yaml | 5 ++- .../disability_premia/disability_couple.yaml | 5 ++- .../disability_premia/disability_single.yaml | 5 ++- .../disability_premia/enhanced_couple.yaml | 5 ++- .../disability_premia/enhanced_single.yaml | 5 ++- .../dwp/disability_premia/severe_couple.yaml | 5 ++- .../dwp/disability_premia/severe_single.yaml | 5 ++- .../gov/dwp/dla/mobility/higher.yaml | 3 +- .../gov/dwp/dla/mobility/lower.yaml | 1 + .../gov/dwp/dla/self_care/higher.yaml | 1 + .../gov/dwp/dla/self_care/lower.yaml | 1 + .../gov/dwp/dla/self_care/middle.yaml | 1 + .../allowances/couple/aged.yaml | 1 + .../allowances/couple/older.yaml | 1 + .../allowances/couple/younger.yaml | 1 + .../allowances/lone_parent/aged.yaml | 1 + .../allowances/lone_parent/older.yaml | 1 + .../allowances/lone_parent/younger.yaml | 1 + .../allowances/single/aged.yaml | 1 + .../allowances/single/older.yaml | 1 + .../allowances/single/younger.yaml | 1 + .../non_dep_deduction/amount.yaml | 11 ++++++ .../guarantee_credit/carer/addition.yaml | 3 +- .../guarantee_credit/child/addition.yaml | 5 ++- .../child/disability/addition.yaml | 5 ++- .../child/disability/severe/addition.yaml | 5 ++- .../child/first/addition.yaml | 37 +++++++++++++++++++ .../guarantee_credit/minimum_guarantee.yaml | 4 ++ .../severe_disability/addition.yaml | 7 +++- .../savings_credit/threshold.yaml | 2 + .../gov/dwp/pip/daily_living/enhanced.yaml | 1 + .../gov/dwp/pip/daily_living/standard.yaml | 3 +- .../gov/dwp/pip/mobility/enhanced.yaml | 1 + .../gov/dwp/pip/mobility/standard.yaml | 1 + .../parameters/gov/dwp/sda/maximum.yaml | 1 + .../elements/carer/amount.yaml | 1 + .../elements/child/amount.yaml | 1 + .../elements/child/disabled/amount.yaml | 1 + .../elements/child/first/higher_amount.yaml | 1 + .../child/severely_disabled/amount.yaml | 1 + .../elements/childcare/cap.yaml | 2 + .../elements/disabled/amount.yaml | 3 ++ .../housing/non_dep_deduction/amount.yaml | 1 + .../means_test/work_allowance.yaml | 2 + .../standard_allowance/amount.yaml | 4 ++ .../hmrc/child_benefit/amount/additional.yaml | 5 +++ .../gov/hmrc/child_benefit/amount/eldest.yaml | 5 +++ .../gov/hmrc/income_tax/rates/dividends.yaml | 12 ++++++ .../gov/hmrc/minimum_wage/apprentice.yaml | 5 +++ .../gov/hmrc/minimum_wage/non_apprentice.yaml | 25 +++++++++++++ .../thresholds/lower_earnings_limit.yaml | 8 ++-- .../class_2/small_profits_threshold.yaml | 16 +++++++- .../thresholds/lower_profits_limit.yaml | 6 +++ .../hmrc/student_loans/thresholds/plan_1.yaml | 12 ++++++ .../hmrc/student_loans/thresholds/plan_4.yaml | 12 ++++++ .../thresholds/postgraduate.yaml | 6 +++ policyengine_uk/scenarios/uc_reform.py | 6 +-- .../uc_LCWRA_element.yaml | 13 +++++++ .../uc_standard_allowance.yaml | 8 ++++ .../baseline/finance/income/minimum_wage.yaml | 25 +++++++++++++ .../child_minimum_guarantee_addition.yaml | 19 ++++++++++ .../standard_minimum_guarantee.yaml | 27 ++++++++++++++ .../pension_credit/pension_credit_income.yaml | 25 +++++++++++++ .../capital_gains_tax/capital_gains_tax.yaml | 9 +++++ .../gov/hmrc/child_benefit/child_benefit.yaml | 24 ++++++++++++ .../child_benefit_respective_amount.yaml | 22 +++++++++++ .../charges/child_benefit_hitc.yaml | 6 +-- .../hmrc/income_tax/dividend_income_tax.yaml | 19 ++++++++++ .../class_4/ni_class_4.yaml | 10 ++++- .../student_loan_interest_rate.yaml | 7 ++-- .../student_loans/student_loan_repayment.yaml | 36 ++++++++++++++++++ .../two_child_limit_payment.yaml | 2 +- policyengine_uk/tests/test_uc_rebalancing.py | 6 +-- .../child_minimum_guarantee_addition.py | 22 +++++++++-- .../uc_standard_allowance.py | 6 +-- 90 files changed, 566 insertions(+), 51 deletions(-) create mode 100644 changelog.d/1688.md create mode 100644 policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/first/addition.yaml create mode 100644 policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/guarantee_credit/child_minimum_guarantee_addition.yaml create mode 100644 policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/guarantee_credit/standard_minimum_guarantee.yaml create mode 100644 policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax/dividend_income_tax.yaml diff --git a/changelog.d/1688.md b/changelog.d/1688.md new file mode 100644 index 000000000..a9e9fa49b --- /dev/null +++ b/changelog.d/1688.md @@ -0,0 +1,3 @@ +- Updated published 2026-27 benefit and tax parameters, including Child Benefit, Pension Credit, Universal Credit, disability benefits, legacy benefit allowances, minimum wage, National Insurance, and student loan thresholds. +- Applied the higher Pension Credit first-child addition for children born before April 2017. +- Updated 2026-27 dividend tax thresholds and the baseline Universal Credit LCWRA rate. diff --git a/policyengine_uk/parameters/gov/dwp/ESA/income/amount_18_24.yaml b/policyengine_uk/parameters/gov/dwp/ESA/income/amount_18_24.yaml index e56108988..fb90e0c5f 100644 --- a/policyengine_uk/parameters/gov/dwp/ESA/income/amount_18_24.yaml +++ b/policyengine_uk/parameters/gov/dwp/ESA/income/amount_18_24.yaml @@ -9,3 +9,9 @@ metadata: values: 2015-04-01: 57.9 2020-04-01: 58.9 + 2026-04-01: + value: 77.52 + metadata: + reference: + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 diff --git a/policyengine_uk/parameters/gov/dwp/ESA/income/amount_over_25.yaml b/policyengine_uk/parameters/gov/dwp/ESA/income/amount_over_25.yaml index bb4340e77..22b15c444 100644 --- a/policyengine_uk/parameters/gov/dwp/ESA/income/amount_over_25.yaml +++ b/policyengine_uk/parameters/gov/dwp/ESA/income/amount_over_25.yaml @@ -9,3 +9,9 @@ metadata: values: 2015-04-01: 73.1 2020-04-01: 74.35 + 2026-04-01: + value: 97.75 + metadata: + reference: + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 diff --git a/policyengine_uk/parameters/gov/dwp/ESA/income/couple.yaml b/policyengine_uk/parameters/gov/dwp/ESA/income/couple.yaml index c3782e3e1..0499263ee 100644 --- a/policyengine_uk/parameters/gov/dwp/ESA/income/couple.yaml +++ b/policyengine_uk/parameters/gov/dwp/ESA/income/couple.yaml @@ -9,3 +9,9 @@ metadata: values: 2015-04-01: 57.9 2020-04-01: 116.8 + 2026-04-01: + value: 153.61 + metadata: + reference: + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 diff --git a/policyengine_uk/parameters/gov/dwp/IIDB/maximum.yaml b/policyengine_uk/parameters/gov/dwp/IIDB/maximum.yaml index d418ee90b..d7e89d897 100644 --- a/policyengine_uk/parameters/gov/dwp/IIDB/maximum.yaml +++ b/policyengine_uk/parameters/gov/dwp/IIDB/maximum.yaml @@ -14,4 +14,9 @@ values: reference: - title: GOV.UK href: https://www.gov.uk/industrial-injuries-disablement-benefit/what-youll-get + 2026-04-01: + value: 233.9 + reference: + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 diff --git a/policyengine_uk/parameters/gov/dwp/JSA/contrib/amount_18_24.yaml b/policyengine_uk/parameters/gov/dwp/JSA/contrib/amount_18_24.yaml index 0b12e379e..56b408aed 100644 --- a/policyengine_uk/parameters/gov/dwp/JSA/contrib/amount_18_24.yaml +++ b/policyengine_uk/parameters/gov/dwp/JSA/contrib/amount_18_24.yaml @@ -14,3 +14,9 @@ values: 2020-04-01: 58.9 2021-04-01: 59.2 2022-04-01: 61.05 + 2026-04-01: + value: 75.65 + metadata: + reference: + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 diff --git a/policyengine_uk/parameters/gov/dwp/JSA/contrib/amount_over_25.yaml b/policyengine_uk/parameters/gov/dwp/JSA/contrib/amount_over_25.yaml index 8a07330ba..5f7065901 100644 --- a/policyengine_uk/parameters/gov/dwp/JSA/contrib/amount_over_25.yaml +++ b/policyengine_uk/parameters/gov/dwp/JSA/contrib/amount_over_25.yaml @@ -14,3 +14,9 @@ values: 2020-04-01: 74.35 2021-04-01: 74.7 2022-04-01: 77 + 2026-04-01: + value: 95.55 + metadata: + reference: + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 diff --git a/policyengine_uk/parameters/gov/dwp/attendance_allowance/higher.yaml b/policyengine_uk/parameters/gov/dwp/attendance_allowance/higher.yaml index e815cc829..aa6480b32 100644 --- a/policyengine_uk/parameters/gov/dwp/attendance_allowance/higher.yaml +++ b/policyengine_uk/parameters/gov/dwp/attendance_allowance/higher.yaml @@ -19,6 +19,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 110.4 + 2026-04-01: 114.6 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/attendance_allowance/lower.yaml b/policyengine_uk/parameters/gov/dwp/attendance_allowance/lower.yaml index 0bd20624e..df8a9fd4e 100644 --- a/policyengine_uk/parameters/gov/dwp/attendance_allowance/lower.yaml +++ b/policyengine_uk/parameters/gov/dwp/attendance_allowance/lower.yaml @@ -19,6 +19,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 73.89 + 2026-04-01: 76.7 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/carer_premium/couple.yaml b/policyengine_uk/parameters/gov/dwp/carer_premium/couple.yaml index ea593fc9e..96100f88b 100644 --- a/policyengine_uk/parameters/gov/dwp/carer_premium/couple.yaml +++ b/policyengine_uk/parameters/gov/dwp/carer_premium/couple.yaml @@ -8,6 +8,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 46.38 + 2026-04-01: 48.15 metadata: period: week label: Legacy benefit carer premium (two carers) diff --git a/policyengine_uk/parameters/gov/dwp/carer_premium/single.yaml b/policyengine_uk/parameters/gov/dwp/carer_premium/single.yaml index 66aca4584..fe1e590f9 100644 --- a/policyengine_uk/parameters/gov/dwp/carer_premium/single.yaml +++ b/policyengine_uk/parameters/gov/dwp/carer_premium/single.yaml @@ -15,6 +15,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 46.38 + 2026-04-01: 48.15 metadata: period: week label: Legacy benefit carer premium (one carer) diff --git a/policyengine_uk/parameters/gov/dwp/carers_allowance/rate.yaml b/policyengine_uk/parameters/gov/dwp/carers_allowance/rate.yaml index 8234c6169..8907d9e18 100644 --- a/policyengine_uk/parameters/gov/dwp/carers_allowance/rate.yaml +++ b/policyengine_uk/parameters/gov/dwp/carers_allowance/rate.yaml @@ -15,6 +15,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 83.29 + 2026-04-01: 86.45 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/exceptional_rate.yaml b/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/exceptional_rate.yaml index 76131410c..6880ebe39 100644 --- a/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/exceptional_rate.yaml +++ b/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/exceptional_rate.yaml @@ -5,6 +5,9 @@ metadata: reference: https://www.gov.uk/constant-attendance-allowance/what-youll-get unit: currency-GBP label: Constant Attendance Allowance exceptional rate - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 values: 2015-04-01: 145.6 + 2026-04-01: 187.2 diff --git a/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/full_day_rate.yaml b/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/full_day_rate.yaml index 7b5038da5..96eb365ff 100644 --- a/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/full_day_rate.yaml +++ b/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/full_day_rate.yaml @@ -5,7 +5,9 @@ metadata: reference: https://www.gov.uk/constant-attendance-allowance/what-youll-get unit: currency-GBP label: Constant Attendance Allowance full day rate - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 values: 2015-04-01: 72.8 - + 2026-04-01: 93.6 diff --git a/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/intermediate_rate.yaml b/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/intermediate_rate.yaml index 36b9a7938..528bbc47c 100644 --- a/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/intermediate_rate.yaml +++ b/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/intermediate_rate.yaml @@ -3,8 +3,11 @@ metadata: economy: false period: week label: Constant Attendance Allowance intermediate rate - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 reference: https://www.gov.uk/constant-attendance-allowance/what-youll-get unit: currency-GBP values: 2015-04-01: 109.2 + 2026-04-01: 140.4 diff --git a/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/part_day_rate.yaml b/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/part_day_rate.yaml index 73b9775ff..54deea44b 100644 --- a/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/part_day_rate.yaml +++ b/policyengine_uk/parameters/gov/dwp/constant_attendance_allowance/part_day_rate.yaml @@ -3,8 +3,11 @@ metadata: economy: false period: week label: Constant Attendance Allowance part day rate - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 reference: https://www.gov.uk/constant-attendance-allowance/what-youll-get unit: currency-GBP values: 2015-04-01: 36.4 + 2026-04-01: 46.8 diff --git a/policyengine_uk/parameters/gov/dwp/disability_premia/disability_couple.yaml b/policyengine_uk/parameters/gov/dwp/disability_premia/disability_couple.yaml index 0587b0253..3f74bb69f 100644 --- a/policyengine_uk/parameters/gov/dwp/disability_premia/disability_couple.yaml +++ b/policyengine_uk/parameters/gov/dwp/disability_premia/disability_couple.yaml @@ -1,9 +1,12 @@ description: Disability premium for a couple values: 2015-04-01: 49.8 + 2026-04-01: 64 metadata: period: week unit: currency-GBP label: Legacy benefit disability premium (couple) - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 reference: https://www.gov.uk/disability-premiums/what-youll-get diff --git a/policyengine_uk/parameters/gov/dwp/disability_premia/disability_single.yaml b/policyengine_uk/parameters/gov/dwp/disability_premia/disability_single.yaml index be063fbd9..c2585a37d 100644 --- a/policyengine_uk/parameters/gov/dwp/disability_premia/disability_single.yaml +++ b/policyengine_uk/parameters/gov/dwp/disability_premia/disability_single.yaml @@ -1,9 +1,12 @@ description: Disability premium for a single person values: 2015-04-01: 34.95 + 2026-04-01: 44.85 metadata: period: week unit: currency-GBP label: Legacy benefit disability premium (single) - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 reference: https://www.gov.uk/disability-premiums/what-youll-get diff --git a/policyengine_uk/parameters/gov/dwp/disability_premia/enhanced_couple.yaml b/policyengine_uk/parameters/gov/dwp/disability_premia/enhanced_couple.yaml index 9c5c17a6d..b8e6818da 100644 --- a/policyengine_uk/parameters/gov/dwp/disability_premia/enhanced_couple.yaml +++ b/policyengine_uk/parameters/gov/dwp/disability_premia/enhanced_couple.yaml @@ -1,9 +1,12 @@ description: Enhanced disability premium for a couple, invalid for Employment and Support Allowance values: 2015-04-01: 24.5 + 2026-04-01: 31.4 metadata: period: week unit: currency-GBP label: Legacy benefit enhanced disability premium (couple) - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 reference: https://www.gov.uk/disability-premiums/what-youll-get diff --git a/policyengine_uk/parameters/gov/dwp/disability_premia/enhanced_single.yaml b/policyengine_uk/parameters/gov/dwp/disability_premia/enhanced_single.yaml index 8eb7cb1a1..86238b896 100644 --- a/policyengine_uk/parameters/gov/dwp/disability_premia/enhanced_single.yaml +++ b/policyengine_uk/parameters/gov/dwp/disability_premia/enhanced_single.yaml @@ -1,9 +1,12 @@ description: Enhanced disability premium for a single person, invalid for Employment and Support Allowance values: 2015-04-01: 17.1 + 2026-04-01: 22 metadata: period: week unit: currency-GBP label: Legacy benefit enhanced disability premium (single) - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 reference: https://www.gov.uk/disability-premiums/what-youll-get diff --git a/policyengine_uk/parameters/gov/dwp/disability_premia/severe_couple.yaml b/policyengine_uk/parameters/gov/dwp/disability_premia/severe_couple.yaml index a1c67d973..cb6550707 100644 --- a/policyengine_uk/parameters/gov/dwp/disability_premia/severe_couple.yaml +++ b/policyengine_uk/parameters/gov/dwp/disability_premia/severe_couple.yaml @@ -1,9 +1,12 @@ description: Severe disability premium for a couple where both are eligible values: 2015-04-01: 133.9 + 2026-04-01: 172.1 metadata: period: week unit: currency-GBP label: Legacy benefit severe disability premium (couple) - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 reference: https://www.gov.uk/disability-premiums/what-youll-get diff --git a/policyengine_uk/parameters/gov/dwp/disability_premia/severe_single.yaml b/policyengine_uk/parameters/gov/dwp/disability_premia/severe_single.yaml index 585a23079..148a2c287 100644 --- a/policyengine_uk/parameters/gov/dwp/disability_premia/severe_single.yaml +++ b/policyengine_uk/parameters/gov/dwp/disability_premia/severe_single.yaml @@ -1,9 +1,12 @@ description: Severe disability premium for a single person values: 2015-04-01: 66.95 + 2026-04-01: 86.05 metadata: period: week unit: currency-GBP label: Legacy benefit severe disability premium (single) - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2015-04-01 reference: https://www.gov.uk/disability-premiums/what-youll-get diff --git a/policyengine_uk/parameters/gov/dwp/dla/mobility/higher.yaml b/policyengine_uk/parameters/gov/dwp/dla/mobility/higher.yaml index 6d48c786e..e5691ad48 100644 --- a/policyengine_uk/parameters/gov/dwp/dla/mobility/higher.yaml +++ b/policyengine_uk/parameters/gov/dwp/dla/mobility/higher.yaml @@ -19,6 +19,7 @@ values: 2023-04-01: 71 2024-04-01: 75.75 2025-04-01: 77.04 + 2026-04-01: 80 metadata: period: week unit: currency-GBP @@ -26,4 +27,4 @@ metadata: uprating: gov.benefit_uprating_cpi reference: - title: Benefits Uprating 2024/25 | Commons Library Briefing - href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf \ No newline at end of file + href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf diff --git a/policyengine_uk/parameters/gov/dwp/dla/mobility/lower.yaml b/policyengine_uk/parameters/gov/dwp/dla/mobility/lower.yaml index 4f00a9f79..5bcae8873 100644 --- a/policyengine_uk/parameters/gov/dwp/dla/mobility/lower.yaml +++ b/policyengine_uk/parameters/gov/dwp/dla/mobility/lower.yaml @@ -19,6 +19,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 29.19 + 2026-04-01: 30.3 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/dla/self_care/higher.yaml b/policyengine_uk/parameters/gov/dwp/dla/self_care/higher.yaml index bfe120799..e702f16ed 100644 --- a/policyengine_uk/parameters/gov/dwp/dla/self_care/higher.yaml +++ b/policyengine_uk/parameters/gov/dwp/dla/self_care/higher.yaml @@ -19,6 +19,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 110.4 + 2026-04-01: 114.6 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/dla/self_care/lower.yaml b/policyengine_uk/parameters/gov/dwp/dla/self_care/lower.yaml index d50bc19b7..4f76bc133 100644 --- a/policyengine_uk/parameters/gov/dwp/dla/self_care/lower.yaml +++ b/policyengine_uk/parameters/gov/dwp/dla/self_care/lower.yaml @@ -19,6 +19,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 29.19 + 2026-04-01: 30.3 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/dla/self_care/middle.yaml b/policyengine_uk/parameters/gov/dwp/dla/self_care/middle.yaml index 1e11a66fa..9d0f5c70d 100644 --- a/policyengine_uk/parameters/gov/dwp/dla/self_care/middle.yaml +++ b/policyengine_uk/parameters/gov/dwp/dla/self_care/middle.yaml @@ -19,6 +19,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 73.89 + 2026-04-01: 76.7 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/aged.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/aged.yaml index f01f647ae..12cf67844 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/aged.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/aged.yaml @@ -6,6 +6,7 @@ values: 2023-04-01: 324.7 2024-04-01: 352 2025-04-01: 357.98 + 2026-04-01: 383.35 metadata: period: week diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/older.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/older.yaml index 0bf679780..16f95d856 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/older.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/older.yaml @@ -6,6 +6,7 @@ values: 2023-04-01: 133.3 2024-04-01: 142.25 2025-04-01: 144.67 + 2026-04-01: 150.15 metadata: period: week diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/younger.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/younger.yaml index 78339eed5..945c35133 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/younger.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/couple/younger.yaml @@ -7,6 +7,7 @@ values: 2023-04-01: 101.5 2024-04-01: 108.3 2025-04-01: 110.14 + 2026-04-01: 114.35 metadata: period: week diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/aged.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/aged.yaml index cb344f507..0292f05a7 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/aged.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/aged.yaml @@ -7,6 +7,7 @@ values: 2023-04-01: 217 2024-04-01: 235.2 2025-04-01: 239.2 + 2026-04-01: 256 metadata: period: week diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/older.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/older.yaml index 9df062df3..a49ec3200 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/older.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/older.yaml @@ -6,6 +6,7 @@ values: 2023-04-01: 84.8 2024-04-01: 90.5 2025-04-01: 92.04 + 2026-04-01: 95.55 metadata: period: week diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/younger.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/younger.yaml index 16c06b1dd..db77ac34d 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/younger.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/lone_parent/younger.yaml @@ -7,6 +7,7 @@ values: 2023-04-01: 67.2 2024-04-01: 71.7 2025-04-01: 72.92 + 2026-04-01: 75.65 metadata: period: week diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/aged.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/aged.yaml index 41ae7a81f..c3bf99f4b 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/aged.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/aged.yaml @@ -6,6 +6,7 @@ values: 2023-04-01: 217 2024-04-01: 235.2 2025-04-01: 239.2 + 2026-04-01: 256 metadata: period: week diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/older.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/older.yaml index 6a60d73da..8e6a1803b 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/older.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/older.yaml @@ -6,6 +6,7 @@ values: 2023-04-01: 84.8 2024-04-01: 90.5 2025-04-01: 92.04 + 2026-04-01: 95.55 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/younger.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/younger.yaml index 58a37f520..a29841630 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/younger.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/allowances/single/younger.yaml @@ -6,6 +6,7 @@ values: 2023-04-01: 67.2 2024-04-01: 71.7 2025-04-01: 72.92 + 2026-04-01: 75.65 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/amount.yaml b/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/amount.yaml index fe03a89db..ab7e2b269 100644 --- a/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/amount.yaml +++ b/policyengine_uk/parameters/gov/dwp/housing_benefit/non_dep_deduction/amount.yaml @@ -9,61 +9,72 @@ brackets: 2022-04-01: 16.45 2023-04-01: 18.1 2024-04-01: 19.3 + 2026-04-01: 20.4 - threshold: 2018-06-18: 139 2021-04-01: 154 2023-04-01: 162 2024-04-01: 176 + 2026-04-01: 192 amount: 2018-06-18: 35 2021-04-01: 36.65 2022-04-01: 37.8 2023-04-01: 41.6 2024-04-01: 44.4 + 2026-04-01: 46.85 - threshold: 2018-06-18: 204 2021-04-01: 224 2023-04-01: 236 2024-04-01: 256 + 2026-04-01: 279 amount: 2018-06-18: 48.05 2021-04-01: 50.3 2022-04-01: 51.85 2023-04-01: 57.1 2024-04-01: 60.95 + 2026-04-01: 64.35 - threshold: 2018-06-18: 265 2021-04-01: 292 2023-04-01: 308 2024-04-01: 334 + 2026-04-01: 365 amount: 2018-06-18: 78.65 2021-04-01: 82.3 2022-04-01: 84.85 2023-04-01: 93.4 2024-04-01: 99.65 + 2026-04-01: 105.2 - threshold: 2018-06-18: 354 2021-04-01: 389 2023-04-01: 410 2024-04-01: 445 + 2026-04-01: 485 amount: 2018-06-18: 89.55 2021-04-01: 93.7 2022-04-01: 96.6 2023-04-01: 106.35 2024-04-01: 113.5 + 2026-04-01: 119.85 - threshold: 2018-06-18: 439 2021-04-01: 484 2023-04-01: 511 2024-04-01: 554 + 2026-04-01: 605 amount: 2018-06-18: 98.3 2021-04-01: 102.85 2022-04-01: 106.05 2023-04-01: 116.75 2024-04-01: 124.55 + 2026-04-01: 131.45 metadata: diff --git a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/carer/addition.yaml b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/carer/addition.yaml index a0661328a..149441077 100644 --- a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/carer/addition.yaml +++ b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/carer/addition.yaml @@ -7,6 +7,7 @@ values: 2023-04-01: 42.75 2024-04-01: 45.6 2025-04-01: 46.37 + 2026-04-01: 48.15 metadata: unit: currency-GBP period: week @@ -14,4 +15,4 @@ metadata: uprating: gov.benefit_uprating_cpi reference: - title: The Social Security Benefits Up-rating Order 2022 - href: https://www.legislation.gov.uk/uksi/2022/292/article/30/made#article-30-2-c \ No newline at end of file + href: https://www.legislation.gov.uk/uksi/2022/292/article/30/made#article-30-2-c diff --git a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/addition.yaml b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/addition.yaml index 059f0dc7b..4f36265af 100644 --- a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/addition.yaml +++ b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/addition.yaml @@ -8,9 +8,12 @@ metadata: - href: https://www.legislation.gov.uk/uksi/2002/1792/schedule/IIA/paragraph/9/2019-02-01 title: The State Pension Credit Regulations 2002 unit: currency-GBP - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2022-04-01 values: 2019-02-01: 53.34 2020-04-01: 54.32 2021-04-01: 54.6 2022-04-01: 56.35 + 2026-04-01: 69.98 diff --git a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/disability/addition.yaml b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/disability/addition.yaml index 0ab097e5c..eb450cd34 100644 --- a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/disability/addition.yaml +++ b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/disability/addition.yaml @@ -9,9 +9,12 @@ metadata: - href: https://www.legislation.gov.uk/uksi/2002/1792/schedule/IIA/paragraph/9/2019-02-01 title: The State Pension Credit Regulations 2002 unit: currency-GBP - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2022-04-01 values: 2019-01-01: 29.02 2020-04-01: 29.52 2021-04-01: 29.66 2022-04-01: 30.58 + 2026-04-01: 37.93 diff --git a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/disability/severe/addition.yaml b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/disability/severe/addition.yaml index 8f13b69ca..8bf0ac71f 100644 --- a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/disability/severe/addition.yaml +++ b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/disability/severe/addition.yaml @@ -9,9 +9,12 @@ metadata: - href: https://www.legislation.gov.uk/uksi/2002/1792/schedule/IIA/paragraph/9/2019-02-01 title: The State Pension Credit Regulations 2002 unit: currency-GBP - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2022-04-01 values: 2019-02-01: 88.34 2020-04-01: 92.12 2021-04-01: 92.54 2022-04-01: 95.48 + 2026-04-01: 118.46 diff --git a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/first/addition.yaml b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/first/addition.yaml new file mode 100644 index 000000000..2a47963c8 --- /dev/null +++ b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/child/first/addition.yaml @@ -0,0 +1,37 @@ +description: Addition to the Minimum Guarantee for the first child born before 6 April 2017. +metadata: + economy: false + label: Pension Credit first child addition + period: week + propagate_metadata_to_children: true + reference: + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 + unit: currency-GBP + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2022-04-01 +values: + 2019-02-01: 63.84 + 2020-04-01: 64.82 + 2021-04-01: 65.1 + 2022-04-01: 66.85 + 2023-04-01: 72.31 + 2024-04-01: + value: 76.79 + metadata: + reference: + - title: Benefit and pension rates 2025 to 2026 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2025-to-2026/benefit-and-pension-rates-2025-to-2026 + 2025-04-01: + value: 78.1 + metadata: + reference: + - title: Benefit and pension rates 2025 to 2026 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2025-to-2026/benefit-and-pension-rates-2025-to-2026 + 2026-04-01: + value: 81.07 + metadata: + reference: + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 diff --git a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/minimum_guarantee.yaml b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/minimum_guarantee.yaml index 95fff49ab..04b8e6f75 100644 --- a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/minimum_guarantee.yaml +++ b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/minimum_guarantee.yaml @@ -12,6 +12,7 @@ SINGLE: 2023-04-01: 201.05 2024-04-01: 218.15 2025-04-01: 221.85 + 2026-04-01: 238 metadata: uprating: gov.benefit_uprating_cpi COUPLE: @@ -27,6 +28,7 @@ COUPLE: 2023-04-01: 306.85 2024-04-01: 332.95 2025-04-01: 338.61 + 2026-04-01: 363.25 metadata: uprating: gov.benefit_uprating_cpi metadata: @@ -36,3 +38,5 @@ metadata: reference: - title: The State Pension Credit Regulations 2002 reg. 6 href: https://www.legislation.gov.uk/uksi/2002/1792/regulation/6/2021-04-12 + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 diff --git a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/severe_disability/addition.yaml b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/severe_disability/addition.yaml index d018539e2..6b6f58318 100644 --- a/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/severe_disability/addition.yaml +++ b/policyengine_uk/parameters/gov/dwp/pension_credit/guarantee_credit/severe_disability/addition.yaml @@ -5,11 +5,14 @@ values: 2020-04-01: 66.95 2021-04-01: 67.3 2022-04-01: 69.4 + 2026-04-01: 86.05 metadata: unit: currency-GBP period: week label: Pension Credit severe disability addition - uprating: gov.benefit_uprating_cpi + uprating: + parameter: gov.benefit_uprating_cpi + start_instant: 2022-04-01 reference: - title: The Social Security Benefits Up-rating Order 2022 - href: https://www.legislation.gov.uk/uksi/2022/292/article/30/made#article-30-2-c \ No newline at end of file + href: https://www.legislation.gov.uk/uksi/2022/292/article/30/made#article-30-2-c diff --git a/policyengine_uk/parameters/gov/dwp/pension_credit/savings_credit/threshold.yaml b/policyengine_uk/parameters/gov/dwp/pension_credit/savings_credit/threshold.yaml index 3882a374c..c779d7649 100644 --- a/policyengine_uk/parameters/gov/dwp/pension_credit/savings_credit/threshold.yaml +++ b/policyengine_uk/parameters/gov/dwp/pension_credit/savings_credit/threshold.yaml @@ -12,6 +12,7 @@ SINGLE: 2023-04-01: 174.49 2024-04-01: 189.8 2025-04-01: 193.02 + 2026-04-01: 208.07 metadata: label: Pension Credit Savings Credit income threshold (single) COUPLE: @@ -27,6 +28,7 @@ COUPLE: 2023-04-01: 277.12 2024-04-01: 301.22 2025-04-01: 306.34 + 2026-04-01: 329.75 metadata: label: Pension Credit Savings Credit income threshold (couple) metadata: diff --git a/policyengine_uk/parameters/gov/dwp/pip/daily_living/enhanced.yaml b/policyengine_uk/parameters/gov/dwp/pip/daily_living/enhanced.yaml index 60cab782e..a7b2d866b 100644 --- a/policyengine_uk/parameters/gov/dwp/pip/daily_living/enhanced.yaml +++ b/policyengine_uk/parameters/gov/dwp/pip/daily_living/enhanced.yaml @@ -19,6 +19,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 110.4 + 2026-04-01: 114.6 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/pip/daily_living/standard.yaml b/policyengine_uk/parameters/gov/dwp/pip/daily_living/standard.yaml index aedb06d25..5fe1dd21d 100644 --- a/policyengine_uk/parameters/gov/dwp/pip/daily_living/standard.yaml +++ b/policyengine_uk/parameters/gov/dwp/pip/daily_living/standard.yaml @@ -19,6 +19,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 73.89 + 2026-04-01: 76.7 metadata: period: week unit: currency-GBP @@ -26,4 +27,4 @@ metadata: uprating: gov.benefit_uprating_cpi reference: - title: Benefits Uprating 2022/23 - href: https://researchbriefings.files.parliament.uk/documents/CBP-9439/CBP-9439.pdf \ No newline at end of file + href: https://researchbriefings.files.parliament.uk/documents/CBP-9439/CBP-9439.pdf diff --git a/policyengine_uk/parameters/gov/dwp/pip/mobility/enhanced.yaml b/policyengine_uk/parameters/gov/dwp/pip/mobility/enhanced.yaml index c7f8d00e5..12f0475c4 100644 --- a/policyengine_uk/parameters/gov/dwp/pip/mobility/enhanced.yaml +++ b/policyengine_uk/parameters/gov/dwp/pip/mobility/enhanced.yaml @@ -19,6 +19,7 @@ values: 2023-04-01: 71 2024-04-01: 75.75 2025-04-01: 77.04 + 2026-04-01: 80 metadata: period: week diff --git a/policyengine_uk/parameters/gov/dwp/pip/mobility/standard.yaml b/policyengine_uk/parameters/gov/dwp/pip/mobility/standard.yaml index 4b0e30226..fcd07f9af 100644 --- a/policyengine_uk/parameters/gov/dwp/pip/mobility/standard.yaml +++ b/policyengine_uk/parameters/gov/dwp/pip/mobility/standard.yaml @@ -19,6 +19,7 @@ values: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 29.19 + 2026-04-01: 30.3 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/sda/maximum.yaml b/policyengine_uk/parameters/gov/dwp/sda/maximum.yaml index 0a6745f08..ed6f52170 100644 --- a/policyengine_uk/parameters/gov/dwp/sda/maximum.yaml +++ b/policyengine_uk/parameters/gov/dwp/sda/maximum.yaml @@ -11,6 +11,7 @@ values: 2023-04-01: 106 2024-04-01: 113.1 2025-04-01: 115.02 + 2026-04-01: 119.35 metadata: period: week unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/carer/amount.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/carer/amount.yaml index 3ed1b4c4a..33de2610f 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/carer/amount.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/carer/amount.yaml @@ -10,6 +10,7 @@ values: 2023-04-01: 185.86 2024-04-01: 198.31 2025-04-01: 201.68 + 2026-04-01: 209.34 metadata: period: month unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/amount.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/amount.yaml index 5d4e62789..83d7a0ffe 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/amount.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/amount.yaml @@ -7,6 +7,7 @@ values: 2023-04-01: 269.58 2024-04-01: 287.92 2025-04-01: 292.81 + 2026-04-01: 303.94 metadata: period: month unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/disabled/amount.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/disabled/amount.yaml index f3fc4c167..60e705818 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/disabled/amount.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/disabled/amount.yaml @@ -7,6 +7,7 @@ values: 2023-04-01: 146.31 2024-04-01: 156.11 2025-04-01: 158.76 + 2026-04-01: 164.79 metadata: period: month unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/first/higher_amount.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/first/higher_amount.yaml index 354381542..e1f1e2c64 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/first/higher_amount.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/first/higher_amount.yaml @@ -7,6 +7,7 @@ values: 2023-04-01: 315 2024-04-01: 333.33 2025-04-01: 339 + 2026-04-01: 351.88 metadata: unit: currency-GBP period: month diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/severely_disabled/amount.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/severely_disabled/amount.yaml index ff56f8564..1f390b396 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/severely_disabled/amount.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/child/severely_disabled/amount.yaml @@ -10,6 +10,7 @@ values: 2023-04-01: 456.89 2024-04-01: 487.58 2025-04-01: 495.87 + 2026-04-01: 514.71 metadata: period: month unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/childcare/cap.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/childcare/cap.yaml index b6ffb172a..fe924d898 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/childcare/cap.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/childcare/cap.yaml @@ -4,11 +4,13 @@ description: The childcare costs accounted under the childcare element of the Un 2023-04-01: 951 2024-04-01: 1_014.63 2025-04-01: 1_031.88 + 2026-04-01: 1_071.09 2: 2017-04-10: 1_108.04 2023-04-01: 1_630 2024-04-01: 1_739.37 2025-04-01: 1_768.94 + 2026-04-01: 1_836.16 metadata: period: month unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/disabled/amount.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/disabled/amount.yaml index 2729aaa54..3319c90ac 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/disabled/amount.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/disabled/amount.yaml @@ -10,6 +10,7 @@ values: 2023-04-01: 390.06 2024-04-01: 416.19 2025-04-01: 423.27 + 2026-04-01: 217.26 metadata: period: month label: Universal Credit disability element amount @@ -18,3 +19,5 @@ metadata: reference: - title: The Universal Credit Regulations 2013 reg. 27 (LCWRA element), amounts in reg. 36 href: https://www.legislation.gov.uk/uksi/2013/376/regulation/36 + - title: Benefit and pension rates 2026 to 2027 + href: https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/housing/non_dep_deduction/amount.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/housing/non_dep_deduction/amount.yaml index c8aa699d1..cec177c39 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/elements/housing/non_dep_deduction/amount.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/elements/housing/non_dep_deduction/amount.yaml @@ -5,6 +5,7 @@ values: 2023-04-01: 85.73 2024-04-01: 91.47 2025-04-01: 93.02 + 2026-04-01: 96.55 metadata: unit: currency-GBP period: month diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/means_test/work_allowance.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/means_test/work_allowance.yaml index df847e8ec..305a26bc8 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/means_test/work_allowance.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/means_test/work_allowance.yaml @@ -24,6 +24,7 @@ with_housing: 2023-04-01: 379 2024-04-01: 404 2025-04-01: 411 + 2026-04-01: 427 without_housing: description: Universal Credit work allowance if household does not receive housing support. metadata: @@ -40,3 +41,4 @@ without_housing: 2023-04-01: 631 2024-04-01: 673 2025-04-01: 684 + 2026-04-01: 710 diff --git a/policyengine_uk/parameters/gov/dwp/universal_credit/standard_allowance/amount.yaml b/policyengine_uk/parameters/gov/dwp/universal_credit/standard_allowance/amount.yaml index 6cf388fa5..62774cdd9 100644 --- a/policyengine_uk/parameters/gov/dwp/universal_credit/standard_allowance/amount.yaml +++ b/policyengine_uk/parameters/gov/dwp/universal_credit/standard_allowance/amount.yaml @@ -13,6 +13,7 @@ SINGLE_YOUNG: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 316.98 + 2026-04-01: 338.58 metadata: label: Universal Credit single amount (under 25) uprating: gov.benefit_uprating_cpi @@ -32,6 +33,7 @@ SINGLE_OLD: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 400.14 + 2026-04-01: 424.9 metadata: label: Universal Credit single amount (over 25) uprating: gov.benefit_uprating_cpi @@ -51,6 +53,7 @@ COUPLE_YOUNG: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 497.55 + 2026-04-01: 528.34 metadata: label: Universal Credit couple amount (both under 25) uprating: gov.benefit_uprating_cpi @@ -71,6 +74,7 @@ COUPLE_OLD: - title: Benefits Uprating 2024/25 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf 2025-04-01: 628.1 + 2026-04-01: 666.97 metadata: label: Universal Credit couple amount (one over 25) unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/hmrc/child_benefit/amount/additional.yaml b/policyengine_uk/parameters/gov/hmrc/child_benefit/amount/additional.yaml index d445cf983..c72765eea 100644 --- a/policyengine_uk/parameters/gov/hmrc/child_benefit/amount/additional.yaml +++ b/policyengine_uk/parameters/gov/hmrc/child_benefit/amount/additional.yaml @@ -50,6 +50,11 @@ values: reference: - title: Benefits Uprating 2025/26 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-10105/CBP-10105.pdf + 2026-04-01: + value: 17.9 + reference: + - title: Child Benefit, Guardian's Allowance and tax credits - rates and allowances + href: https://www.gov.uk/government/publications/rates-and-allowances-tax-credits-child-benefit-and-guardians-allowance/tax-credits-child-benefit-and-guardians-allowance metadata: label: Child Benefit (additional) period: week diff --git a/policyengine_uk/parameters/gov/hmrc/child_benefit/amount/eldest.yaml b/policyengine_uk/parameters/gov/hmrc/child_benefit/amount/eldest.yaml index 1932d4911..0c2d697b9 100644 --- a/policyengine_uk/parameters/gov/hmrc/child_benefit/amount/eldest.yaml +++ b/policyengine_uk/parameters/gov/hmrc/child_benefit/amount/eldest.yaml @@ -47,6 +47,11 @@ values: reference: - title: Benefits Uprating 2025/26 | Commons Library Briefing href: https://researchbriefings.files.parliament.uk/documents/CBP-10105/CBP-10105.pdf + 2026-04-01: + value: 27.05 + reference: + - title: Child Benefit, Guardian's Allowance and tax credits - rates and allowances + href: https://www.gov.uk/government/publications/rates-and-allowances-tax-credits-child-benefit-and-guardians-allowance/tax-credits-child-benefit-and-guardians-allowance metadata: label: Child Benefit (eldest) unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/hmrc/income_tax/rates/dividends.yaml b/policyengine_uk/parameters/gov/hmrc/income_tax/rates/dividends.yaml index 195bfad75..74fba9451 100644 --- a/policyengine_uk/parameters/gov/hmrc/income_tax/rates/dividends.yaml +++ b/policyengine_uk/parameters/gov/hmrc/income_tax/rates/dividends.yaml @@ -55,6 +55,12 @@ brackets: label: Dividends higher rate threshold values: 2015-04-01: 37_500 + 2026-04-06: + value: 37_700 + metadata: + reference: + - title: Income Tax rates and allowances for current and previous tax years + href: https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past - rate: metadata: label: Dividends additional rate @@ -73,6 +79,12 @@ brackets: threshold: values: 2015-04-01: 150_000 + 2026-04-06: + value: 125_140 + metadata: + reference: + - title: Income Tax rates and allowances for current and previous tax years + href: https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past metadata: period: year label: Dividends additional rate threshold diff --git a/policyengine_uk/parameters/gov/hmrc/minimum_wage/apprentice.yaml b/policyengine_uk/parameters/gov/hmrc/minimum_wage/apprentice.yaml index 58690d008..bf1bde0f2 100644 --- a/policyengine_uk/parameters/gov/hmrc/minimum_wage/apprentice.yaml +++ b/policyengine_uk/parameters/gov/hmrc/minimum_wage/apprentice.yaml @@ -21,6 +21,11 @@ values: reference: - title: The National Minimum Wage (Amendment) Regulations 2025 href: https://www.legislation.gov.uk/uksi/2025/401/made + 2026-04-01: + value: 8 + reference: + - title: National Minimum Wage and National Living Wage rates + href: https://www.gov.uk/national-minimum-wage-rates metadata: economy: false household: false diff --git a/policyengine_uk/parameters/gov/hmrc/minimum_wage/non_apprentice.yaml b/policyengine_uk/parameters/gov/hmrc/minimum_wage/non_apprentice.yaml index 6cae33ebd..982446ca8 100644 --- a/policyengine_uk/parameters/gov/hmrc/minimum_wage/non_apprentice.yaml +++ b/policyengine_uk/parameters/gov/hmrc/minimum_wage/non_apprentice.yaml @@ -25,6 +25,11 @@ brackets: reference: - title: The National Minimum Wage (Amendment) Regulations 2025 href: https://www.legislation.gov.uk/uksi/2025/401/made + 2026-04-01: + value: 8 + reference: + - title: National Minimum Wage and National Living Wage rates + href: https://www.gov.uk/national-minimum-wage-rates - threshold: 2012-10-01: 18 amount: @@ -49,6 +54,11 @@ brackets: reference: - title: The National Minimum Wage (Amendment) Regulations 2025 href: https://www.legislation.gov.uk/uksi/2025/401/made + 2026-04-01: + value: 10.85 + reference: + - title: National Minimum Wage and National Living Wage rates + href: https://www.gov.uk/national-minimum-wage-rates - threshold: 2012-10-01: 21 amount: @@ -74,6 +84,11 @@ brackets: reference: - title: The National Minimum Wage (Amendment) Regulations 2025 href: https://www.legislation.gov.uk/uksi/2025/401/made + 2026-04-01: + value: 12.71 + reference: + - title: National Minimum Wage and National Living Wage rates + href: https://www.gov.uk/national-minimum-wage-rates - threshold: 2012-10-01: 23 amount: @@ -98,6 +113,11 @@ brackets: reference: - title: The National Minimum Wage (Amendment) Regulations 2025 href: https://www.legislation.gov.uk/uksi/2025/401/made + 2026-04-01: + value: 12.71 + reference: + - title: National Minimum Wage and National Living Wage rates + href: https://www.gov.uk/national-minimum-wage-rates - threshold: 2012-10-01: 25 amount: @@ -122,6 +142,11 @@ brackets: reference: - title: The National Minimum Wage (Amendment) Regulations 2025 href: https://www.legislation.gov.uk/uksi/2025/401/made + 2026-04-01: + value: 12.71 + reference: + - title: National Minimum Wage and National Living Wage rates + href: https://www.gov.uk/national-minimum-wage-rates metadata: amount_unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/lower_earnings_limit.yaml b/policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/lower_earnings_limit.yaml index 9e85e5ca8..78ad52f4a 100644 --- a/policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/lower_earnings_limit.yaml +++ b/policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/lower_earnings_limit.yaml @@ -23,9 +23,9 @@ values: title: The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022(6) value: 123 - 2027-04-01: - value: 123 + 2026-04-06: + value: 129 metadata: reference: - - title: Spring Statement 2022 - href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1062486/Spring_Statement_2022_Web_Accessible.pdf + - title: "GOV.UK | Rates and allowances: National Insurance contributions" + href: https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions diff --git a/policyengine_uk/parameters/gov/hmrc/national_insurance/class_2/small_profits_threshold.yaml b/policyengine_uk/parameters/gov/hmrc/national_insurance/class_2/small_profits_threshold.yaml index 0fc7c882a..767451000 100644 --- a/policyengine_uk/parameters/gov/hmrc/national_insurance/class_2/small_profits_threshold.yaml +++ b/policyengine_uk/parameters/gov/hmrc/national_insurance/class_2/small_profits_threshold.yaml @@ -12,10 +12,24 @@ values: reference: - title: The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022(3)(b) href: https://www.legislation.gov.uk/uksi/2022/232/regulation/3/made#regulation-3-b + 2025-04-06: + value: 6_845 + metadata: + reference: + - title: "GOV.UK | Rates and allowances: National Insurance contributions" + href: https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions + 2026-04-06: + value: 7_105 + metadata: + reference: + - title: "GOV.UK | Rates and allowances: National Insurance contributions" + href: https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions metadata: unit: currency-GBP label: NI class 2 small profits threshold - uprating: gov.economic_assumptions.indices.obr.consumer_price_index + uprating: + parameter: gov.economic_assumptions.indices.obr.consumer_price_index + start_instant: 2022-04-06 reference: - https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/882271/Table-a4.pdf - https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions diff --git a/policyengine_uk/parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml b/policyengine_uk/parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml index efc979d96..cfa61a84b 100644 --- a/policyengine_uk/parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml +++ b/policyengine_uk/parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml @@ -18,6 +18,12 @@ values: reference: - title: National Insurance Contributions (Increase of Thresholds) Act 2022 href: https://www.legislation.gov.uk/ukpga/2022/16/section/2/enacted + 2026-04-06: + value: 12_570 + metadata: + reference: + - title: "GOV.UK | Rates and allowances: National Insurance contributions" + href: https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions metadata: label: NI lower profits limit unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/plan_1.yaml b/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/plan_1.yaml index 81f25675e..da27ed9ba 100644 --- a/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/plan_1.yaml +++ b/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/plan_1.yaml @@ -15,6 +15,18 @@ values: reference: - title: Student loan thresholds for April 2024 href: https://www.gov.uk/government/publications/student-loan-and-postgraduate-loan-thresholds/student-loan-and-postgraduate-loan-thresholds-for-the-2024-to-2025-academic-year + 2025-04-06: + value: 26_065 + metadata: + reference: + - title: Previous annual repayment thresholds + href: https://www.gov.uk/guidance/previous-annual-repayment-thresholds + 2026-04-06: + value: 26_900 + metadata: + reference: + - title: Repaying your student loan + href: https://www.gov.uk/repaying-your-student-loan/what-you-pay metadata: label: Plan 1 threshold unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/plan_4.yaml b/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/plan_4.yaml index ebd0e0b4f..fcc14fab3 100644 --- a/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/plan_4.yaml +++ b/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/plan_4.yaml @@ -9,6 +9,18 @@ values: reference: - title: Student loan thresholds for April 2024 href: https://www.gov.uk/government/publications/student-loan-and-postgraduate-loan-thresholds/student-loan-and-postgraduate-loan-thresholds-for-the-2024-to-2025-academic-year + 2025-04-06: + value: 32_745 + metadata: + reference: + - title: Previous annual repayment thresholds + href: https://www.gov.uk/guidance/previous-annual-repayment-thresholds + 2026-04-06: + value: 33_795 + metadata: + reference: + - title: Repaying your student loan + href: https://www.gov.uk/repaying-your-student-loan/what-you-pay metadata: label: Plan 4 threshold unit: currency-GBP diff --git a/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/postgraduate.yaml b/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/postgraduate.yaml index b492804f4..6ec43a649 100644 --- a/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/postgraduate.yaml +++ b/policyengine_uk/parameters/gov/hmrc/student_loans/thresholds/postgraduate.yaml @@ -11,6 +11,12 @@ values: reference: - title: Student loan thresholds for April 2024 href: https://www.gov.uk/government/publications/student-loan-and-postgraduate-loan-thresholds/student-loan-and-postgraduate-loan-thresholds-for-the-2024-to-2025-academic-year + 2026-04-06: + value: 21_000 + metadata: + reference: + - title: Repaying your student loan + href: https://www.gov.uk/repaying-your-student-loan/what-you-pay metadata: label: Postgraduate loan threshold unit: currency-GBP diff --git a/policyengine_uk/scenarios/uc_reform.py b/policyengine_uk/scenarios/uc_reform.py index 524d6e1d7..0704fba0d 100644 --- a/policyengine_uk/scenarios/uc_reform.py +++ b/policyengine_uk/scenarios/uc_reform.py @@ -22,13 +22,9 @@ def _rebalanced_standard_allowance_monthly( sim: Microsimulation, year: int, claimant_type: str ) -> float: current = sim.tax_benefit_system.parameters(str(year)) - standard_allowance = float( + return float( current.gov.dwp.universal_credit.standard_allowance.amount[claimant_type] ) - uplift = float( - current.gov.dwp.universal_credit.rebalancing.standard_allowance_uplift - ) - return standard_allowance * (1 + uplift) def _protected_existing_health_element_monthly( diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/universal_credit/child_element/disability/limited_work_ability/uc_LCWRA_element.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/universal_credit/child_element/disability/limited_work_ability/uc_LCWRA_element.yaml index c77cb2f56..d06e4aac7 100644 --- a/policyengine_uk/tests/policy/baseline/finance/benefit/family/universal_credit/child_element/disability/limited_work_ability/uc_LCWRA_element.yaml +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/universal_credit/child_element/disability/limited_work_ability/uc_LCWRA_element.yaml @@ -10,3 +10,16 @@ members: person output: uc_LCWRA_element: 0 + +- name: 2026 LCWRA baseline amount uses the standard new-claimant rate. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + person: + uc_limited_capability_for_WRA: true + benunits: + benunit: + members: person + output: + uc_LCWRA_element: 2_607.12 diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/universal_credit/standard_allowance/uc_standard_allowance.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/universal_credit/standard_allowance/uc_standard_allowance.yaml index fb106adaf..018f501ab 100644 --- a/policyengine_uk/tests/policy/baseline/finance/benefit/family/universal_credit/standard_allowance/uc_standard_allowance.yaml +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/universal_credit/standard_allowance/uc_standard_allowance.yaml @@ -5,3 +5,11 @@ uc_standard_allowance_claimant_type: COUPLE_OLD output: uc_standard_allowance: 7527 + +- name: 2026 single claimant over 25 uses the published standard allowance + period: 2026 + absolute_error_margin: 0.01 + input: + uc_standard_allowance_claimant_type: SINGLE_OLD + output: + uc_standard_allowance: 424.90 * 12 diff --git a/policyengine_uk/tests/policy/baseline/finance/income/minimum_wage.yaml b/policyengine_uk/tests/policy/baseline/finance/income/minimum_wage.yaml index 0c5878001..a7ef1035e 100644 --- a/policyengine_uk/tests/policy/baseline/finance/income/minimum_wage.yaml +++ b/policyengine_uk/tests/policy/baseline/finance/income/minimum_wage.yaml @@ -37,3 +37,28 @@ age: 25 output: minimum_wage: 8.91 + +- name: Minimum wage for a person aged 18 uses the 2026-27 rate + period: 2026 + absolute_error_margin: 0.001 + input: + age: 18 + output: + minimum_wage: 10.85 + +- name: Minimum wage for a person aged 21 uses the 2026-27 rate + period: 2026 + absolute_error_margin: 0.001 + input: + age: 21 + output: + minimum_wage: 12.71 + +- name: Minimum wage for an apprentice uses the 2026-27 rate + period: 2026 + absolute_error_margin: 0.001 + input: + age: 21 + is_apprentice: true + output: + minimum_wage: 8 diff --git a/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/guarantee_credit/child_minimum_guarantee_addition.yaml b/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/guarantee_credit/child_minimum_guarantee_addition.yaml new file mode 100644 index 000000000..e51465b6e --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/guarantee_credit/child_minimum_guarantee_addition.yaml @@ -0,0 +1,19 @@ +- name: 2026 Pension Credit uses the higher first-child amount for a child born before April 2017. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + claimant: + age: 81 + older_child: + age: 10 + birth_year: 2016 + younger_child: + age: 6 + birth_year: 2020 + benunits: + benunit: + members: [claimant, older_child, younger_child] + output: + child_minimum_guarantee_addition: 7_854.6 + minimum_guarantee: 20_230.6 diff --git a/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/guarantee_credit/standard_minimum_guarantee.yaml b/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/guarantee_credit/standard_minimum_guarantee.yaml new file mode 100644 index 000000000..03ec484e6 --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/guarantee_credit/standard_minimum_guarantee.yaml @@ -0,0 +1,27 @@ +- name: Case 1, 2026 single-person standard minimum guarantee uses the published rate. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + person1: + age: 81 + benunits: + benunit: + members: [person1] + output: + standard_minimum_guarantee: 12_376 + +- name: Case 2, 2026 couple standard minimum guarantee uses the published rate. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + person1: + age: 81 + person2: + age: 79 + benunits: + benunit: + members: [person1, person2] + output: + standard_minimum_guarantee: 18_889 diff --git a/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/pension_credit_income.yaml b/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/pension_credit_income.yaml index f67f2deb8..ac6d7c666 100644 --- a/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/pension_credit_income.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/dwp/pension_credit/pension_credit_income.yaml @@ -80,3 +80,28 @@ pension_credit_deemed_income: 4_784 pension_credit_income: 15_260 pension_credit: 0 + +- name: Case 5, 2026 Pension Credit uses tariff income with the published guarantee rate. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + person1: + age: 81 + savings_interest_income: 7_488 + dividend_income: 380 + benunits: + benunit: + members: [person1] + households: + household: + members: [person1] + savings: 87_285 + corporate_wealth: 12_650 + output: + pension_credit_assessable_capital: 99_935 + pension_credit_deemed_income: 9_360 + pension_credit_income: 9_360 + standard_minimum_guarantee: 12_376 + guarantee_credit: 3_016 + pension_credit: 3_016 diff --git a/policyengine_uk/tests/policy/baseline/gov/hmrc/capital_gains_tax/capital_gains_tax.yaml b/policyengine_uk/tests/policy/baseline/gov/hmrc/capital_gains_tax/capital_gains_tax.yaml index 4aeef64f8..d9e206467 100644 --- a/policyengine_uk/tests/policy/baseline/gov/hmrc/capital_gains_tax/capital_gains_tax.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/hmrc/capital_gains_tax/capital_gains_tax.yaml @@ -123,3 +123,12 @@ capital_gains: 30_000 output: capital_gains_tax: 6_018 + +- name: Case 15, unused Personal Allowance preserves the CGT basic rate band. + period: 2026 + absolute_error_margin: 0.01 + input: + adjusted_net_income: 11_336.06 + capital_gains: 32_942.86 + output: + capital_gains_tax: 5_389.71 diff --git a/policyengine_uk/tests/policy/baseline/gov/hmrc/child_benefit/child_benefit.yaml b/policyengine_uk/tests/policy/baseline/gov/hmrc/child_benefit/child_benefit.yaml index 5e9a70321..755f8739e 100644 --- a/policyengine_uk/tests/policy/baseline/gov/hmrc/child_benefit/child_benefit.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/hmrc/child_benefit/child_benefit.yaml @@ -35,3 +35,27 @@ would_claim_child_benefit: false output: child_benefit: 0 + +- name: Case 3, 2026 Child Benefit rates apply to a five-child family. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + person1: + age: 40 + person2: + age: 12 + person3: + age: 11 + person4: + age: 10 + person5: + age: 9 + person6: + age: 8 + benunits: + benunit: + members: [person1, person2, person3, person4, person5, person6] + would_claim_child_benefit: true + output: + child_benefit: 5_129.80 diff --git a/policyengine_uk/tests/policy/baseline/gov/hmrc/child_benefit/child_benefit_respective_amount.yaml b/policyengine_uk/tests/policy/baseline/gov/hmrc/child_benefit/child_benefit_respective_amount.yaml index 54e50e636..3a6d8d3fe 100644 --- a/policyengine_uk/tests/policy/baseline/gov/hmrc/child_benefit/child_benefit_respective_amount.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/hmrc/child_benefit/child_benefit_respective_amount.yaml @@ -42,3 +42,25 @@ members: [eldest, younger, youngest] output: child_benefit_respective_amount: [1133.69, 751.40, 751.40] + +- name: Case 4, 2026 rates apply to one eldest child and four additional children. + period: 2026 + absolute_error_margin: 0.01 + input: + people: + person1: + age: 12 + person2: + age: 11 + person3: + age: 10 + person4: + age: 9 + person5: + age: 8 + benunits: + benunit: + members: [person1, person2, person3, person4, person5] + output: + child_benefit_respective_amount: + [1_406.60, 930.80, 930.80, 930.80, 930.80] diff --git a/policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax/charges/child_benefit_hitc.yaml b/policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax/charges/child_benefit_hitc.yaml index c4b687694..03739d361 100644 --- a/policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax/charges/child_benefit_hitc.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax/charges/child_benefit_hitc.yaml @@ -46,7 +46,7 @@ benunit: members: [person1, person2, person3, person4] output: - child_benefit: 2_328.16 - CB_HITC: [2_328.16, 0, 0, 0] + child_benefit: 2_337.40 + CB_HITC: [2_337.40, 0, 0, 0] income_tax_pre_charges: [35_142, 4_486, 0, 0] - income_tax: [37_470.16, 4_486, 0, 0] + income_tax: [37_479.40, 4_486, 0, 0] diff --git a/policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax/dividend_income_tax.yaml b/policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax/dividend_income_tax.yaml new file mode 100644 index 000000000..62b665780 --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax/dividend_income_tax.yaml @@ -0,0 +1,19 @@ +- name: 2026 dividend tax uses the frozen basic-rate band threshold. + period: 2026 + absolute_error_margin: 0.01 + input: + earned_taxable_income: 36_500 + taxable_dividend_income: 1_500 + received_allowances_dividend_income: 0 + output: + dividend_income_tax: 182.5 + +- name: 2026 dividend tax uses the frozen additional-rate threshold. + period: 2026 + absolute_error_margin: 0.01 + input: + earned_taxable_income: 124_000 + taxable_dividend_income: 2_000 + received_allowances_dividend_income: 0 + output: + dividend_income_tax: 567.21 diff --git a/policyengine_uk/tests/policy/baseline/gov/hmrc/national_insurance/class_4/ni_class_4.yaml b/policyengine_uk/tests/policy/baseline/gov/hmrc/national_insurance/class_4/ni_class_4.yaml index c1892ae91..7e59dec61 100644 --- a/policyengine_uk/tests/policy/baseline/gov/hmrc/national_insurance/class_4/ni_class_4.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/hmrc/national_insurance/class_4/ni_class_4.yaml @@ -4,4 +4,12 @@ input: self_employment_income: 30_000 output: - ni_class_4: 1628 \ No newline at end of file + ni_class_4: 1628 + +- name: NI Class 4 - 2026 lower profits limit is frozen. + period: 2026 + absolute_error_margin: 0.01 + input: + self_employment_income: 40_000 + output: + ni_class_4: (40_000 - 12_570) * 0.06 diff --git a/policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_interest_rate.yaml b/policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_interest_rate.yaml index 0b446bb98..d109ab25f 100644 --- a/policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_interest_rate.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_interest_rate.yaml @@ -137,7 +137,7 @@ student_loan_repayment_rate: 0.06 # Postgraduate repayment integration test -# Note: Threshold uprated by RPI so ~21,909 for 2025 +# Note: The postgraduate repayment threshold remains frozen at £21,000. - name: Postgraduate - Repayment above threshold at 6% rate period: 2025 @@ -148,6 +148,5 @@ employment_income: 30_000 student_loan_plan: POSTGRADUATE output: - # Postgraduate threshold ~£21,861 (uprated from £21,000 by RPI) - # 6% of (30,000 - 21,861) = 6% of 8,139 = ~488.34 - student_loan_repayment: 488.339 + # 6% of (30,000 - 21,000) = 6% of 9,000 = 540 + student_loan_repayment: 540 diff --git a/policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_repayment.yaml b/policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_repayment.yaml index 570997c22..510ddfc2e 100644 --- a/policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_repayment.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_repayment.yaml @@ -159,3 +159,39 @@ output: student_loan_repayments: 500 hbai_household_net_income: 39_500 + +- name: Plan 1 - 2026 threshold is 2026-27 rate + period: 2026 + absolute_error_margin: 0.01 + input: + people: + person: + employment_income: 40_000 + student_loan_plan: PLAN_1 + output: + # 9% of (40,000 - 26,900) = 9% of 13,100 = 1,179.00 + student_loan_repayment: 1_179 + +- name: Plan 4 - 2026 threshold is 2026-27 rate + period: 2026 + absolute_error_margin: 0.01 + input: + people: + person: + employment_income: 40_000 + student_loan_plan: PLAN_4 + output: + # 9% of (40,000 - 33,795) = 9% of 6,205 = 558.45 + student_loan_repayment: 558.45 + +- name: Postgraduate - 2026 threshold remains frozen + period: 2026 + absolute_error_margin: 0.01 + input: + people: + person: + employment_income: 30_000 + student_loan_plan: POSTGRADUATE + output: + # 6% of (30,000 - 21,000) = 6% of 9,000 = 540 + student_loan_repayment: 540 diff --git a/policyengine_uk/tests/policy/baseline/gov/social_security_scotland/two_child_limit_payment.yaml b/policyengine_uk/tests/policy/baseline/gov/social_security_scotland/two_child_limit_payment.yaml index 0bf7a0f97..4591c64ac 100644 --- a/policyengine_uk/tests/policy/baseline/gov/social_security_scotland/two_child_limit_payment.yaml +++ b/policyengine_uk/tests/policy/baseline/gov/social_security_scotland/two_child_limit_payment.yaml @@ -347,4 +347,4 @@ region: SCOTLAND output: # Payment continues as two-child limit still in effect - two_child_limit_payment: 3633.188 + two_child_limit_payment: 3647.28 diff --git a/policyengine_uk/tests/test_uc_rebalancing.py b/policyengine_uk/tests/test_uc_rebalancing.py index b7d294976..1055a922b 100644 --- a/policyengine_uk/tests/test_uc_rebalancing.py +++ b/policyengine_uk/tests/test_uc_rebalancing.py @@ -47,13 +47,9 @@ def _rebalanced_standard_allowance_monthly( sim: Simulation, year: int, claimant_type: str ) -> float: current = sim.tax_benefit_system.parameters(str(year)) - standard_allowance = float( + return float( current.gov.dwp.universal_credit.standard_allowance.amount[claimant_type] ) - uplift = float( - current.gov.dwp.universal_credit.rebalancing.standard_allowance_uplift - ) - return standard_allowance * (1 + uplift) def _cpi_protected_uc_award_monthly( diff --git a/policyengine_uk/variables/gov/dwp/pension_credit/guarantee_credit/minimum_guarantee/additional/child_minimum_guarantee_addition.py b/policyengine_uk/variables/gov/dwp/pension_credit/guarantee_credit/minimum_guarantee/additional/child_minimum_guarantee_addition.py index 6471b651f..91af61538 100644 --- a/policyengine_uk/variables/gov/dwp/pension_credit/guarantee_credit/minimum_guarantee/additional/child_minimum_guarantee_addition.py +++ b/policyengine_uk/variables/gov/dwp/pension_credit/guarantee_credit/minimum_guarantee/additional/child_minimum_guarantee_addition.py @@ -14,6 +14,17 @@ def formula(benunit, period, parameters): is_child = person( "is_child_or_qualifying_young_person_for_pension_credit", period ) + child_index = ( + person.get_rank( + person.benunit, + -person("age", period), + condition=is_child, + ) + + 1 + ) + first_child_born_before_2017 = (child_index == 1) & ( + person("birth_year", period) < 2017 + ) gc = parameters(period).gov.dwp.pension_credit.guarantee_credit standard_disability_benefits = gc.child.disability.eligibility severe_disability_benefits = gc.child.disability.severe.eligibility @@ -21,6 +32,11 @@ def formula(benunit, period, parameters): is_severely_disabled = add(person, period, severe_disability_benefits) > 0 is_standard_disabled = is_disabled & ~is_severely_disabled is_not_disabled = ~is_disabled + child_addition = where( + first_child_born_before_2017, + gc.child.first.addition, + gc.child.addition, + ) per_child_amount = ( select( [ @@ -29,9 +45,9 @@ def formula(benunit, period, parameters): is_child & is_severely_disabled, ], [ - gc.child.addition, - gc.child.addition + gc.child.disability.addition, - gc.child.addition + gc.child.disability.severe.addition, + child_addition, + child_addition + gc.child.disability.addition, + child_addition + gc.child.disability.severe.addition, ], ) * WEEKS_IN_YEAR diff --git a/policyengine_uk/variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py b/policyengine_uk/variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py index 9dd1f748f..3d173c357 100644 --- a/policyengine_uk/variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py +++ b/policyengine_uk/variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py @@ -11,8 +11,4 @@ class uc_standard_allowance(Variable): def formula(benunit, period, parameters): p = parameters(period).gov.dwp.universal_credit.standard_allowance claimant_type = benunit("uc_standard_allowance_claimant_type", period) - value = p.amount[claimant_type] * MONTHS_IN_YEAR - rebalancing = parameters(period).gov.dwp.universal_credit.rebalancing - if rebalancing.active: - value = value * (1 + rebalancing.standard_allowance_uplift) - return value + return p.amount[claimant_type] * MONTHS_IN_YEAR