PolicyEngine · MaxGhenis · May 23, 2026 · May 23, 2026
diff --git a/changelog.d/1688.md 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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -19,11 +19,12 @@ 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
   label: DLA (mobility) (higher rate)
   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
+      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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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