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Drop ons/council_tax_band_d/{code} target emission (#483) - #484

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@vahid-ahmadi vahid-ahmadi commented Sep 18, 2026 •

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Fixes #483.

Decision and provenance

A Band D council tax amount is a rate (£ per Band D dwelling), not an additive household control. The loss matrix is an additive objective — every target is compared against a weighted sum over households. Binding a ~£2,500 per-dwelling rate into it is category-wrong: not as a sum (which scales with the number of households in the LA), and not as a mean (still a rate inside an additive objective).

This is not a fresh judgement call. Microcosm reached the same verdict independently. uk_data_target_parity.json concern local_council_tax_band_d_rate is:

  • classification: non_linear
  • status: reviewed_exclusion
  • reason: "Band D currency amounts are per-rate, not additive household controls."
  • verdict basis: "Keep excluded until a rate-aware non-linear objective exists."

So the resolution is to drop the emission, not to add a mean-returning compute route.

Why this is latent-bug removal, not a behaviour change today

council_tax_band_d_amount does not exist in policyengine-uk, so build_loss_matrix.py::_compute_simple_gbp raises KeyError, returns None, and the caller continues — all 350 of these targets are silently discarded today. The defect activates the moment policyengine-uk gains that variable (PolicyEngine/policyengine-uk#1855 adds it): _compute_simple_gbp would then sum it against a ~£2,500 level.

Removed

  • The per-LA Target(name=f"ons/council_tax_band_d/{code}", variable="council_tax_band_d_amount", ...) loop in get_targets(), replaced by a comment block explaining the rate-vs-additive reason, citing Microcosm's local_council_tax_band_d_rate reviewed_exclusion and this issue, so it does not get helpfully re-added.
  • Now-dead helpers, verified unused by grep: _year_for_band_d, _ref_for_band_d, and the constants _ENGLAND_REF, _SCOTLAND_REF (the identically-named _SCOTLAND_REF in voa_council_tax.py is a separate symbol and is untouched), _YEAR_BAND_D_WALES, _YEAR_BAND_D_SCOTLAND.
  • test_band_d_targets_use_gbp_unit (vacuous once nothing matches).

Deliberately kept

  • band_d_amount in storage/la_council_tax.csv — needed as data for liability computation. git diff origin/main -- policyengine_uk_data/storage/la_council_tax.csv is empty: the CSV is byte-identical to main. The loader is untouched, and a new test asserts the column is still present and populated for 350 LAs.
  • voa/council_tax/{code}/{band} band-count targets — 2,563, unchanged. These are counts, counts are additive, and Microcosm has them ported_local_declared and actively bound. Not touched.
  • housing/council_tax_net/{code} — 318, unchanged.
  • _YEAR_BAND_D_ENGLAND kept: still used, because the England net council-tax requirement derives from the 2026-27 Band D level.

Target counts, before and after

main this branch
ons/council_tax_band_d/* 350 0
voa/council_tax/* 2,563 2,563
housing/council_tax_net/* 318 318
total 3,231 2,881

Tests

New/changed in test_la_council_tax_targets.py:

  • test_no_band_d_amount_target_is_emitted — asserts no emitted target name starts with ons/council_tax_band_d/ (or contains council_tax_band_d at all).
  • test_band_d_amount_column_still_loadable — the CSV column survives.
  • test_band_count_target_count_matches_csv — now also pins the count at 2,563 so a future change to the Band D surface cannot quietly disturb the band-count family.

Full suite, repo's normal invocation:

$ uv run --python 3.13 pytest -q -m "not slow"
521 passed, 108 skipped, 5 deselected, 1 xfailed, 3 warnings in 89.67s

ruff check . reports 61 errors on this branch. Measured per-file rather than assumed: both la_council_tax.py and test_la_council_tax_targets.py report 0 errors on origin/main and 0 on this branch (via git show origin/main:<f> | ruff check --stdin-filename <f> -), so all 61 are pre-existing and live in files this PR does not touch.

Not done / follow-ups

🤖 Generated with Claude Code

@juaristi22 juaristi22 left a comment

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Approving. Dropping the emission is the right shape for the Microcosm register, and it answers the question on #483: no, fencing in place is not needed. The local_council_tax_band_d_rate concern keeps covering targets/sources/la_council_tax either way, and its fence assumed exactly this state. One correction on our side: the fence's origin line says uk-data "did not wire them into the additive LA loss matrix", which was wrong until this PR (the target existed and was silently dropped). We will update that evidence to cite #483 and this PR once it lands, and re-pin the inventory sha256s for la_council_tax.py and test_la_council_tax_targets.py in Microcosm's uk_data_target_inventory.json.

Sequencing: please merge this before any policyengine-uk pin bump that includes PolicyEngine/policyengine-uk#1855.

Nits, none blocking:

  • The uv.lock change (the package's own version line, 1.56.16 to 1.57.3) is not part of this fix. Keep it only if main's lock is behind pyproject.toml, otherwise drop it from the diff.
  • The == 350 and == 2563 pins will need touching on every CSV refresh. Fine as a deliberate tripwire; the refresh commit should say so.
  • The conflict with #482 is real (same docstring region, same test file); whichever lands second keeps both paragraphs.

🤖 Generated with Claude Code

vahid-ahmadi and others added 3 commits October 7, 2026 16:57
A Band D council tax amount is a rate (£ per Band D dwelling), not an
additive household control. The loss matrix is an additive objective, so
binding a ~£2,500 per-dwelling rate into it is category-wrong — neither
as a sum nor as a mean.

Microcosm adjudicated the same question independently: its
uk_data_target_parity.json concern `local_council_tax_band_d_rate` is
status `reviewed_exclusion`, classification `non_linear`, reason "Band D
currency amounts are per-rate, not additive household controls", to stay
excluded "until a rate-aware non-linear objective exists".

Removed: the per-LA Band D amount Target emission (350 targets, all of
which were silently discarded today because `council_tax_band_d_amount`
does not exist in policyengine-uk) and the now-dead `_year_for_band_d` /
`_ref_for_band_d` helpers and `_ENGLAND_REF` / `_SCOTLAND_REF` /
`_YEAR_BAND_D_WALES` / `_YEAR_BAND_D_SCOTLAND` constants.

Kept: `band_d_amount` in storage/la_council_tax.csv (byte-identical) and
loadable, the `voa/council_tax/{code}/{band}` band-count targets (2,563,
unchanged — counts are additive and Microcosm binds them as
ported_local_declared), and the `housing/council_tax_net/{code}` targets
(318, unchanged).

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>
- The net council-tax target reads total_council_tax_net straight from
  the CSV; the taxbase x Band D derivation happens upstream at CSV build
  time. Reword the comment accordingly.
- Rename changelog.d/483.md to 483.removed.md so towncrier picks up the
  fragment type.

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>
Both pins are deliberate: they must be updated on every
la_council_tax.csv refresh. Addresses a review nit on #484.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
@vahid-ahmadi
vahid-ahmadi force-pushed the fix/483-drop-band-d-target branch from 84b9927 to aac11ac Compare October 8, 2026 11:39
@juaristi22

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Review of #484 — Drop ons/council_tax_band_d/{code} target emission (#483)

Base repository: PolicyEngine/policyengine-uk-data
PR number: 484
Reviewed head SHA: aac11ac
Merge base SHA: 4cbedbe
Mode: full
Scope: changed behavior and affected dependencies
Source evidence: Official sources are linked below; local source copies and validation artifacts were retained.
Review status: COMPLETE

Source Documents

Critical

None.

Should Address

None.

Suggestions

None.

Evidence Gaps

No material gaps reported.

Notes

  • Normal package pytest unavailable: microimpute missing; focused real-module tests passed.
  • Unchanged full-FRS integration tests skipped because enhanced FRS is absent.
  • Microcosm quoted parity register not separately acquired; independent quantity argument established.

Validation Summary

34 passed, 14 skipped in focused snapshot-module tests; all retained target fields and CSV exact equality proved; see pr-484-focused-pytest.log and pr-484-target-parity-diagnostic.log

Official MHCLG rate/taxbase/revenue definition checked; 1 original source, SHA-256 manifest helper passed; no PDFs.

CI at aac11ac: Check changelog fragment=SUCCESS, Lint=SUCCESS, Validate bundle release manifest contract=SUCCESS, Test=IN_PROGRESS.

Detailed code, policy, source and reproduction artifacts were retained locally.

Timing

elapsed seconds: 1115.90s; setup seconds: 21.54s

Review Severity

APPROVE. Open findings: 0 critical, 0 should address, 0 suggestions.

juaristi22 added a commit to PolicyEngine/microcosm that referenced this pull request Oct 15, 2026
_local_contract_covers still keyed the local council-tax rows on the
voa.council_tax_stock.by_area. prefix that #929 retired, so the 25 mhclg,
welshgov and scotgov by-area rows covered only the LA loss module. They now
cover uk-data's la_council_tax source as well, ahead of the re-pin that
follows PolicyEngine/policyengine-uk-data#482 and
PolicyEngine/policyengine-uk-data#484.

Three stale texts are corrected while the register regenerates: the English
region concern names the taxbase rows and the nation grain, and the two
private-rent concerns describe the calendar-2025 PIPR series in the pinned
feed, not a June 2026 snapshot.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
juaristi22 added a commit to PolicyEngine/microcosm that referenced this pull request Oct 15, 2026
_local_contract_covers still keyed the local council-tax rows on the
voa.council_tax_stock.by_area. prefix that #929 retired, so the 25 mhclg,
welshgov and scotgov by-area rows covered only the LA loss module. They now
cover uk-data's la_council_tax source as well, ahead of the re-pin that
follows PolicyEngine/policyengine-uk-data#482 and
PolicyEngine/policyengine-uk-data#484.

Three stale texts are corrected while the register regenerates: the English
region concern names the taxbase rows and the nation grain, and the two
private-rent concerns describe the calendar-2025 PIPR series in the pinned
feed, not a June 2026 snapshot.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
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Calibration fit against the base build: pass

Targets within 10% (those both builds have) Base Head Change
National (647) 64.8% 64.8% +0.0pp
Local (11,228) 74.9% 75.0% +0.1pp

A drop of more than 2.0% fails.

Notes

  • 1 national targets are in a better band on the head.

National targets in a worse error band on the head (1)

Target Base Head
hmrc/self_employment_income_count_income_band_500_000_to_1_000_000 within 10% 10-25%

Flags are for review: builds of the same code move 2 to 12 national targets to a worse band (#598). Bands are of |estimate / target - 1|; no target's estimate or error is published.

Workflow run

Income distribution and single ages against the base build: pass

HBAI FYE 2025 (DWP), period 2024: equivalised income in £ a week, rates and Gini in per cent. A value outside HBAI's 95% interval is marked (outside).

Measure Base Head HBAI 95% interval
median_bhc 678.78 (outside) 678.78 (outside) 719.48 703.57 to 735.58
median_ahc 584.46 (outside) 584.55 (outside) 623.14 605.21 to 637.07
mean_bhc 802.10 (outside) 802.16 (outside) 854.98 836.37 to 870.35
mean_ahc 693.36 (outside) 693.41 (outside) 749.82 732.33 to 764.50
gini_bhc 33.20 33.20 32.74 31.89 to 33.98
gini_ahc 38.46 (outside) 38.46 (outside) 36.78 35.90 to 38.29
relative_low_income_bhc_all 17.95 (outside) 17.95 (outside) 15.91 14.45 to 17.64
relative_low_income_bhc_children 23.22 23.22 20.52 17.36 to 23.96
relative_low_income_bhc_working_age 17.23 (outside) 17.23 (outside) 14.28 12.91 to 16.02
relative_low_income_bhc_pensioners 14.01 14.01 15.90 13.69 to 17.99
relative_low_income_ahc_all 23.12 (outside) 23.15 (outside) 19.64 17.99 to 21.27
relative_low_income_ahc_children 32.57 (outside) 32.62 (outside) 27.41 23.49 to 30.64
relative_low_income_ahc_working_age 22.85 (outside) 22.88 (outside) 18.58 17.01 to 20.34
relative_low_income_ahc_pensioners 12.37 12.38 13.87 11.62 to 15.90
Single ages against the ONS projection Base Head
Mean error, ages 0 to 79 11.0% 11.0%
Largest error, ages 0 to 79 44.3% 44.1%
Largest error, ages 15 to 19 37.8% 37.7%

Flags

None.

These measures report and flag but do not fail yet: their same-code spread is unmeasured (#598).

Aggregate impact of the data change: pass

Base dataset enhanced_frs_2024_25.h5 (the base's build, sha256 2f0931bb6c4e) against head dataset enhanced_frs_2024_25.h5 (this pull request's build, sha256 ea64b4976974), both measured with policyengine-uk 2.122.2, fiscal years 2025-26 to 2031-32. Each year is a full microsimulation run on each side.

Checks: 0 broken by this change, 4 failing on both sides, 0 fixed. Moves flagged for review: 0 (thresholds in report_spec.yaml; a flag does not fail the job).

Workflow run and full report

Notes

  • In the years a figure from fewer than 10 records is suppressed (spending.dfe_education_spending, spending.disabled_students_allowance, spending.sda), every total containing it, and the decile incomes, are rebuilt from their other components, so no published total includes it. Those totals are marked †. A change is withheld where the two sides leave out different figures and can't be lined up.

Moves flagged for review

None.

Receipts by tax head

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Income tax -£33.0m -£37.5m -£42.1m -£44.9m -£50.6m -£53.6m -£57.4m
National Insurance (employee and self-employed) -£7.7m -£8.4m -£8.6m -£9.2m -£10.0m -£10.6m -£11.2m
National Insurance (employer) -£16.6m -£17.6m -£18.3m -£18.9m -£21.3m -£22.1m -£23.0m
Capital gains tax -£12.6m -£13.0m -£13.5m -£14.0m -£14.4m -£14.9m -£15.5m
Student loan repayments -£0.5m -£0.5m -£0.5m -£0.6m -£0.6m -£0.6m -£4.1m
VAT -£201.3m -£206.7m -£211.6m -£216.7m -£222.0m -£227.5m -£233.0m
Fuel duties -£295 -£140 +£368 -£224 +£250 +£109 +£598
TV licence fee -£1.7m -£1.7m -£1.8m -£1.8m -£1.8m -£1.8m -£1.8m
Council tax -£19.3m -£20.9m -£22.5m -£24.3m -£26.3m -£28.4m -£28.5m
High value council tax surcharge 0 0 0 +£0.8m +£0.8m +£0.9m +£0.9m
Northern Ireland domestic rates +£1.5m +£1.6m +£1.7m +£1.8m +£1.8m +£1.9m +£1.9m
Business rates +£1,534 +£1,411 +£1,216 +£3,129 -£6,003 -£1,756 -£891
Stamp duty land tax (own purchases, and corporate until the -£65.9m -£69.6m -£73.6m -£77.7m -£81.8m -£86.4m -£91.1m
Land transaction tax (Wales) +£34,106 +£37,437 +£41,281 +£45,414 +£49,648 +£54,084 +£57,832
Land and buildings transaction tax (Scotland) -£1.1m -£1.1m -£1.2m -£1.2m -£1.3m -£1.3m -£1.4m

Spending by benefit and service

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
State Pension -£11.9m -£12.4m -£12.9m -£15.1m -£15.6m -£16.0m -£16.5m
Pension Credit -£2.0m -£2.0m -£2.4m -£2.6m -£2.7m -£2.6m -£3.4m
Winter Fuel Payment -£0.4m -£0.4m -£0.4m -£0.4m -£0.4m -£0.4m -£0.4m
Pension Age Winter Heating Payment (Scotland) +£6,472 -£2,780 -£4,435 -£13,925 -£14,393 -£16,083 -£18,223
Universal Credit -£53.5m -£55.5m -£56.2m -£56.7m -£59.6m -£55.8m -£51.0m
Housing Benefit -£2.4m -£2.8m -£3.5m -£3.8m -£3.9m -£4.1m -£4.8m
Council Tax Reduction -£46,732 +£53,358 +£66,482 +£0.2m +£0.2m +£0.2m +£0.1m
Employment and Support Allowance (income-related) -£3.2m -£3.3m -£3.4m -£3.5m -£3.6m -£3.7m -£3.8m
Employment and Support Allowance (contribution-based) -£12.8m -£13.1m -£13.5m -£13.8m -£14.1m -£14.5m -£14.8m
Jobseeker's Allowance (income-based) +£0.2m 0 0 0 0 0 0
Jobseeker's Allowance (contribution-based) -£0.3m -£0.4m -£0.4m -£0.4m -£0.4m -£0.4m -£0.4m
Income Support -£0.2m 0 0 0 0 0 0
Personal Independence Payment -£40.6m -£42.3m -£43.4m -£44.5m -£45.6m -£46.7m -£47.8m
Disability Living Allowance -£5.1m -£5.3m -£5.5m -£5.6m -£5.7m -£5.9m -£6.0m
Attendance Allowance -£1.3m -£1.3m -£1.4m -£1.4m -£1.4m -£1.5m -£1.5m
Carer's Allowance -£7.4m -£7.8m -£8.0m -£8.2m -£8.3m -£8.6m -£8.8m
Carer Support Payment (Scotland) -£0.6m -£0.7m -£0.7m -£0.7m -£0.7m -£0.7m -£0.7m
Carer's Allowance Supplement (Scotland) 0 -£88,390 -£88,717 -£89,072 -£89,464 -£89,866 -£90,253
Severe Disablement Allowance suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Industrial Injuries Disablement Benefit -£0.6m -£0.6m -£0.6m -£0.6m -£0.6m -£0.7m -£0.7m
Armed Forces Compensation Scheme -£0.3m -£0.3m -£0.3m -£0.3m -£0.3m -£0.3m -£0.3m
Child Benefit -£7.6m -£8.0m -£8.5m -£8.7m -£8.8m -£9.0m -£8.8m
Scottish Child Payment +£1.3m +£1.3m +£1.4m +£1.4m +£1.5m +£1.5m +£1.7m
Healthy Start vouchers -£0.2m -£0.2m -£0.2m -£0.2m -£0.2m -£0.2m -£0.2m
Statutory Maternity Pay +£1.3m +£1.4m +£1.4m +£1.4m +£1.5m +£1.5m +£1.6m
Statutory Sick Pay -£2.3m -£2.3m -£2.4m -£2.4m -£2.5m -£2.5m -£2.6m
Sure Start Maternity Grant +£17,707 +£17,774 +£17,840 +£17,911 +£17,990 +£18,071 +£18,149
Bereavement Support Payment +£9.4m +£9.7m +£9.9m +£10.1m +£10.4m +£10.7m +£10.9m
Tax-Free Childcare +£0.7m +£0.5m +£0.5m +£0.5m +£0.5m +£0.5m +£0.5m
Extended childcare entitlement +£0.3m +£0.4m +£0.3m +£0.2m +£0.2m +£0.5m +£0.9m
Universal childcare entitlement -£92,742 +£19,347 +£16,597 +£0.2m +£0.2m +£0.1m +£0.1m
Targeted childcare entitlement -£0.3m -£0.3m -£0.3m -£0.3m -£0.3m -£0.4m -£0.3m
Parents' Learning Allowance -£95,144 -£95,505 -£95,857 -£96,242 -£96,664 -£97,099 -£97,518
Adult Dependants' Grant -£51,912 -£52,111 -£98,480 -£98,876 -£99,311 -£99,756 -£0.1m
Disabled Students' Allowance suppressed suppressed suppressed suppressed suppressed suppressed suppressed
NHS spending -£80.5m -£80.8m -£81.1m -£81.4m -£81.8m -£82.2m -£82.5m
State education spending suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Transport subsidy spending +£18 +£72 +£95 +£98 +£135 +£143 +£301

Caseloads

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
State Pension -1.1k -1.1k -1.1k -1.2k -1.2k -1.2k -1.2k
Pension Credit -315 -319 -383 -441 -450 -475 -550
Winter Fuel Payment -1.6k -1.6k -1.5k -1.6k -1.6k -1.6k -1.6k
Pension Age Winter Heating Payment (Scotland) +117 +60 +63 -17 -18 -18 -18
Universal Credit -3.1k -3.1k -3.0k -3.0k -2.9k -2.9k -2.6k
Housing Benefit -442 -495 -552 -573 -575 -575 -691
Council Tax Reduction -6 +9 +19 +75 +78 +112 +63
Employment and Support Allowance (income-related) -298 -299 -300 -304 -305 -306 -308
Employment and Support Allowance (contribution-based) -1.8k -1.8k -1.8k -1.8k -1.8k -1.8k -1.8k
Jobseeker's Allowance (income-based) +39 0 0 0 0 0 0
Jobseeker's Allowance (contribution-based) -54 -54 -55 -55 -55 -55 -56
Income Support -51 0 0 0 0 0 0
Personal Independence Payment -5.3k -5.3k -5.3k -5.3k -5.4k -5.4k -5.4k
Disability Living Allowance -941 -945 -948 -952 -956 -961 -965
Attendance Allowance -230 -231 -232 -233 -234 -235 -236
Carer's Allowance -1.7k -1.7k -1.7k -1.7k -1.7k -1.8k -1.8k
Carer Support Payment (Scotland) -145 -145 -146 -146 -147 -148 -148
Carer's Allowance Supplement (Scotland) 0 -145 -146 -146 -147 -148 -148
Severe Disablement Allowance suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Industrial Injuries Disablement Benefit -224 -225 -225 -226 -227 -228 -229
Armed Forces Compensation Scheme -20 -20 -20 -20 -20 -20 -20
Child Benefit -2.8k -2.9k -3.1k -3.1k -3.0k -3.0k -3.0k
Scottish Child Payment +909 +914 +918 +921 +964 +969 +1.0k
Healthy Start vouchers -1.1k -1.1k -1.1k -1.1k -1.1k -1.1k -1.1k
Statutory Maternity Pay -83 -83 -84 -84 -84 -85 -85
Statutory Sick Pay -400 -401 -403 -405 -406 -408 -410
Sure Start Maternity Grant +35 +36 +36 +36 +36 +36 +36
Bereavement Support Payment +552 +554 +557 +559 +561 +564 +566
Tax-Free Childcare +512 +371 +343 +369 +172 +144 +91
Extended childcare entitlement +170 +125 +107 +79 +68 +113 +267
Universal childcare entitlement -27 +5 +5 +60 +54 +30 +36
Targeted childcare entitlement -57 -57 -58 -58 -58 -65 -54
Parents' Learning Allowance -47 -47 -47 -48 -48 -48 -48
Adult Dependants' Grant -15 -15 -28 -28 -28 -28 -29
Disabled Students' Allowance suppressed suppressed suppressed suppressed suppressed suppressed suppressed

Government balance, each component counted once

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Government receipts, each component once -£358.2m -£375.5m -£392.0m -£406.6m -£427.3m -£444.4m -£464.1m
Government spending -£220.6m † -£226.7m † -£231.6m † -£236.7m † -£242.4m † -£241.4m † -£239.9m †
Government balance, each receipt once -£137.6m † -£148.8m † -£160.3m † -£169.9m † -£184.9m † -£203.0m † -£224.2m †

Model totals

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
gov_tax -£358.2m -£375.5m -£392.0m -£406.6m -£427.3m -£444.4m -£464.1m
household_tax -£140.3m -£151.2m -£162.1m -£171.0m -£184.0m -£194.8m -£208.0m
pre_budget_change_household_tax -£139.8m -£150.7m -£161.5m -£171.3m -£184.3m -£195.1m -£204.9m
gov_spending -£220.6m † -£226.7m † -£231.6m † -£236.7m † -£242.4m † -£241.4m † -£239.9m †
household_benefits -£220.6m † -£226.7m † -£231.6m † -£236.7m † -£242.4m † -£241.4m † -£239.9m †
gov_balance -£137.6m † -£148.8m † -£160.3m † -£169.9m † -£184.9m † -£203.0m † -£224.2m †

Components the model counts twice

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
corporate_sdlt, counted again inside expected_sdlt +£182 +£108 +£123 +£279 -£597 -£167 -£56

Household income totals

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Household market income -£448.2m -£464.5m -£479.6m -£494.4m -£520.9m -£537.6m -£556.7m
Household net income -£524.6m † -£536.0m † -£545.0m † -£555.8m † -£563.4m † -£568.0m † -£571.6m †
Household net income (HBAI definition) suppressed suppressed suppressed suppressed suppressed suppressed suppressed

Population

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
People -29.5k -29.6k -29.7k -29.8k -29.9k -30.1k -30.2k
Benefit units -16.0k -16.1k -16.1k -16.2k -16.3k -16.3k -16.4k
Households -11.2k -11.3k -11.3k -11.4k -11.4k -11.5k -11.5k

Poverty rates

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Absolute poverty, before housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed

People in poverty

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Absolute poverty, before housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed

Inequality

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Gini coefficient, equivalised HBAI income before housing costs suppressed suppressed suppressed suppressed suppressed suppressed suppressed

Mean household net income in each side's own deciles

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Decile 1: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 2: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 3: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 4: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 5: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 6: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 7: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 8: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 9: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 10: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed

Standard reform costings (change in gov_balance)

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Raise basic rate by 1pp -£0.9m -£1.0m -£1.1m -£1.2m -£1.3m -£1.4m -£1.4m
Raise higher rate by 1pp +£0.7m +£0.7m +£0.7m +£0.7m +£0.7m +£0.8m +£0.8m
Raise personal allowance by ~800GBP/year +£1.1m +£1.2m +£1.1m +£1.2m +£1.2m +£1.2m +£0.5m
Raise child benefit by 25GBP/week per additional child +£1.7m +£1.5m +£1.4m +£1.3m +£1.2m +£1.1m +£1.0m
Reduce Universal Credit taper rate to 20% +£3.5m +£2.6m +£1.9m +£1.8m +£2.3m +£2.7m +£1.4m
Raise Class 1 main employee NICs rate to 10% -£2.9m -£3.4m -£3.6m -£3.5m -£3.7m -£3.9m -£4.0m
Raise VAT standard rate by 2pp -£19.9m -£20.4m -£20.9m -£21.4m -£21.9m -£22.5m -£23.0m
Raise additional rate by 3pp +£2.3m +£2.5m +£2.6m +£2.8m +£2.7m +£2.8m +£2.9m
Raise the Universal Credit standard allowance by 10% +£1.4m +£1.4m +£1.4m +£1.5m +£1.4m +£1.4m +£1.2m
Raise the State Pension by 10% +£1.4m +£1.0m +£1.3m +£1.6m +£1.2m +£1.2m +£1.3m

Standard reforms: change in each reform's target

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Raise basic rate by 1pp: change in income_tax -£0.9m -£1.0m -£1.1m -£1.2m -£1.3m -£1.4m -£1.4m
Raise higher rate by 1pp: change in income_tax +£0.7m +£0.7m +£0.7m +£0.7m +£0.8m +£0.8m +£0.8m
Raise personal allowance by ~800GBP/year: change in income_tax +£1.1m +£1.2m +£1.1m +£1.2m +£1.2m +£1.2m +£0.5m
Raise child benefit by 25GBP/week per additional child: change in child_benefit -£1.7m -£1.6m -£1.5m -£1.4m -£1.3m -£1.2m -£1.1m
Reduce Universal Credit taper rate to 20%: change in universal_credit -£3.5m -£2.5m -£1.9m -£1.8m -£2.2m -£2.7m -£1.4m
Raise Class 1 main employee NICs rate to 10%: change in national_insurance -£2.9m -£3.2m -£3.3m -£3.5m -£3.7m -£3.9m -£4.1m
Raise VAT standard rate by 2pp: change in vat -£19.9m -£20.4m -£20.9m -£21.4m -£21.9m -£22.5m -£23.0m
Raise additional rate by 3pp: change in income_tax +£2.3m +£2.5m +£2.6m +£2.8m +£2.7m +£2.8m +£2.9m
Raise the Universal Credit standard allowance by 10%: change in universal_credit -£1.4m -£1.4m -£1.4m -£1.5m -£1.4m -£1.4m -£1.2m
Raise the State Pension by 10%: change in state_pension -£1.2m -£1.2m -£1.3m -£1.5m -£1.6m -£1.6m -£1.6m

Household net income by decile

The datasets hold different households, so households are not matched; compare the mean income in each side's own deciles.

Checks failing on both base and head (4)
  • Each model total's components are exactly the partition's heads and declared double counts (closure): gov_spending: the partition puts 'healthy_start_vouchers' in this total, but the model does not add it; gov_spending: the partition puts 'scottish_child_payment' in this total, but the model does not add it; gov_spending: the partition puts 'statutory_paternity_pay' in this total, but the model does not add it
  • VAT is never negative (sign:vat): 2025-26: 67 units below zero, a weighted £-80,698,928 in total; 2026-27: 67 units below zero, a weighted £-82,868,718 in total; 2027-28: 67 units below zero, a weighted £-84,838,838 in total
  • The partition's heads and declared double counts add up to gov_spending (identity:gov_spending): 2025-26: 358 households differ, by a weighted £540,309,141 in total (households holding a figure from fewer than 10 records aren't checked this year); 2026-27: 360 households differ, by a weighted £561,504,100 in total (households holding a figure from fewer than 10 records aren't checked this year); 2027-28: 360 households differ, by a weighted £575,195,810 in total (households holding a figure from fewer than 10 records aren't checked this year)
  • The partition's heads and declared double counts add up to household_benefits (identity:household_benefits): 2025-26: 1,819 households differ, by a weighted £92,305,718 in total (households holding a figure from fewer than 10 records aren't checked this year); 2026-27: 1,791 households differ, by a weighted £94,235,433 in total (households holding a figure from fewer than 10 records aren't checked this year); 2027-28: 1,739 households differ, by a weighted £94,596,448 in total (households holding a figure from fewer than 10 records aren't checked this year)
Counted-once check

Counted-once check not run: not requested.

Provenance
Side Commit Runtime Environment hash Partition hash Time
base policyengi uk 2.122.2 (files 0cb87d75a516), core 3.32.13, py 3.13.16 x86_64 a9ab0df50691 e8ea8a019873 166.3s
head policyengi uk 2.122.2 (files 0cb87d75a516), core 3.32.13, py 3.13.16 x86_64 a9ab0df50691 e8ea8a019873 190.22s

Base dataset: enhanced_frs_2024_25.h5, sha256 2f0931bb6c4eaf642782c2b0173492a8acce58da570ada240f2e78565689a4d2, the base's build.

Head dataset: enhanced_frs_2024_25.h5, sha256 ea64b497697493583d686a6d99ed70015468d090bdacd7b7293ea6a7a1f24d50, this pull request's build.

Receipts by tax head: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Income tax £298.20bn £317.67bn £333.62bn £348.01bn £363.96bn £381.33bn £401.20bn
National Insurance (employee and self-employed) £51.16bn £53.37bn £55.12bn £56.70bn £58.61bn £60.42bn £62.75bn
National Insurance (employer) £151.20bn £157.65bn £162.53bn £167.06bn £173.78bn £179.21bn £186.27bn
Employer NI change borne by capital £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Employer NI change borne by consumers £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Capital gains tax £25.05bn £25.90bn £26.85bn £27.81bn £28.78bn £29.84bn £30.92bn
Student loan repayments £7.71bn £8.00bn £8.23bn £8.43bn £8.66bn £8.90bn £8.29bn
VAT £323.75bn £332.46bn £340.36bn £348.56bn £357.09bn £365.87bn £374.80bn
Change in VAT from its baseline £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
VAT on private school fees £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Fuel duties £24.04bn £24.14bn £26.10bn £26.16bn £25.89bn £25.24bn £25.82bn
Alcohol duties £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Tobacco duties £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Vehicle excise duties £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
TV licence fee £4.50bn £4.66bn £4.68bn £4.70bn £4.72bn £4.74bn £4.77bn
Council tax £48.70bn £51.54bn £54.80bn £58.33bn £61.86bn £65.54bn £65.82bn
High value council tax surcharge £0.00bn £0.00bn £0.00bn £0.69bn £0.71bn £0.73bn £0.74bn
Northern Ireland domestic rates £1.13bn £1.18bn £1.24bn £1.29bn £1.36bn £1.42bn £1.43bn
Business rates £31.73bn £31.73bn £31.73bn £31.73bn £31.73bn £31.73bn £31.73bn
Stamp duty land tax (own purchases, and corporate until the £19.56bn £20.44bn £21.40bn £22.37bn £23.37bn £24.48bn £25.67bn
Land transaction tax (Wales) £0.01bn £0.01bn £0.01bn £0.01bn £0.01bn £0.01bn £0.01bn
Land and buildings transaction tax (Scotland) £0.06bn £0.06bn £0.06bn £0.06bn £0.07bn £0.07bn £0.07bn
Unspecified tax change borne by capital £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Unspecified tax change borne by consumers £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Wealth tax £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Wealth tax excluding the main residence £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Land value tax £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Carbon tax £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Spending by benefit and service: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
State Pension £133.45bn £138.52bn £140.77bn £143.15bn £147.37bn £151.73bn £156.20bn
Pension Credit £6.54bn £7.15bn £7.03bn £7.08bn £7.19bn £7.30bn £7.31bn
Winter Fuel Payment £1.69bn £1.66bn £1.62bn £1.59bn £1.58bn £1.58bn £1.57bn
Pension Age Winter Heating Payment (Scotland) £0.09bn £0.09bn £0.09bn £0.10bn £0.10bn £0.10bn £0.10bn
Universal Credit £78.87bn £83.09bn £84.91bn £86.45bn £87.38bn £84.59bn £85.09bn
Housing Benefit £8.34bn £8.67bn £8.86bn £9.07bn £9.34bn £9.58bn £9.54bn
Council Tax Reduction £2.17bn £2.23bn £2.30bn £2.36bn £2.42bn £2.50bn £2.46bn
Employment and Support Allowance (income-related) £3.19bn £3.28bn £3.35bn £3.43bn £3.51bn £3.60bn £3.68bn
Employment and Support Allowance (contribution-based) £4.74bn £4.87bn £4.98bn £5.10bn £5.23bn £5.36bn £5.49bn
Jobseeker's Allowance (income-based) £0.05bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Jobseeker's Allowance (contribution-based) £0.29bn £0.29bn £0.30bn £0.31bn £0.32bn £0.32bn £0.33bn
Income Support £0.17bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Working Tax Credit £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Child Tax Credit £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Incapacity Benefit £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Personal Independence Payment £30.42bn £31.70bn £32.55bn £33.33bn £34.15bn £34.99bn £35.84bn
Disability Living Allowance £8.11bn £8.46bn £8.68bn £8.89bn £9.11bn £9.33bn £9.56bn
Attendance Allowance £7.78bn £8.11bn £8.33bn £8.53bn £8.74bn £8.95bn £9.17bn
Carer's Allowance £3.97bn £4.14bn £4.25bn £4.35bn £4.46bn £4.57bn £4.68bn
Carer Support Payment (Scotland) £0.31bn £0.32bn £0.33bn £0.34bn £0.34bn £0.35bn £0.36bn
Carer's Allowance Supplement (Scotland) £0.00bn £0.04bn £0.04bn £0.04bn £0.04bn £0.04bn £0.04bn
Severe Disablement Allowance suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Industrial Injuries Disablement Benefit £0.62bn £0.64bn £0.65bn £0.67bn £0.69bn £0.70bn £0.72bn
Armed Forces Compensation Scheme £0.59bn £0.61bn £0.62bn £0.64bn £0.65bn £0.67bn £0.68bn
Child Benefit £16.35bn £16.99bn £17.41bn £17.81bn £18.23bn £18.66bn £19.07bn
Scottish Child Payment £0.48bn £0.50bn £0.52bn £0.53bn £0.54bn £0.55bn £0.56bn
Two Child Limit Payment (Scotland, counterfactual) £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Healthy Start vouchers £0.06bn £0.06bn £0.06bn £0.06bn £0.06bn £0.06bn £0.06bn
Maternity Allowance £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Statutory Maternity Pay £3.84bn £3.94bn £4.04bn £4.14bn £4.24bn £4.34bn £4.45bn
Statutory Paternity Pay £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Statutory Sick Pay £0.97bn £1.00bn £1.02bn £1.04bn £1.07bn £1.10bn £1.12bn
Sure Start Maternity Grant £0.01bn £0.01bn £0.01bn £0.01bn £0.01bn £0.01bn £0.01bn
Bereavement Support Payment £1.13bn £1.16bn £1.19bn £1.22bn £1.25bn £1.28bn £1.31bn
Tax-Free Childcare £0.45bn £0.44bn £0.44bn £0.45bn £0.46bn £0.47bn £0.47bn
Extended childcare entitlement £3.76bn £4.17bn £4.29bn £4.41bn £4.52bn £4.69bn £4.82bn
Universal childcare entitlement £1.51bn £1.59bn £1.64bn £1.68bn £1.72bn £1.75bn £1.79bn
Targeted childcare entitlement £0.37bn £0.38bn £0.39bn £0.40bn £0.41bn £0.41bn £0.41bn
Care to Learn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Childcare Grant £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Parents' Learning Allowance £0.19bn £0.19bn £0.19bn £0.19bn £0.19bn £0.20bn £0.20bn
Adult Dependants' Grant £0.06bn £0.06bn £0.05bn £0.05bn £0.05bn £0.05bn £0.05bn
Travel Grant £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Disabled Students' Allowance suppressed suppressed suppressed suppressed suppressed suppressed suppressed
16 to 19 Bursary Fund £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
NHS spending £208.39bn £209.18bn £209.96bn £210.80bn £211.72bn £212.68bn £213.59bn
State education spending suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Transport subsidy spending £25.15bn £25.25bn £25.34bn £25.44bn £25.55bn £25.67bn £30.94bn
Cost-of-living support payment £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Energy Bills Rebate £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Energy Price Guarantee subsidy £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Basic income £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Disability basic income £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Other public spending budget change £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Caseloads: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
State Pension 11,747k 11,641k 11,392k 11,305k 11,354k 11,405k 11,454k
Pension Credit 1,369k 1,392k 1,346k 1,328k 1,328k 1,326k 1,307k
Winter Fuel Payment 7,150k 7,028k 6,805k 6,671k 6,648k 6,617k 6,606k
Pension Age Winter Heating Payment (Scotland) 709k 702k 690k 683k 686k 689k 692k
Universal Credit 6,375k 6,405k 6,430k 6,432k 6,407k 6,397k 6,373k
Housing Benefit 1,211k 1,208k 1,202k 1,198k 1,204k 1,204k 1,200k
Council Tax Reduction 3,611k 3,639k 3,681k 3,704k 3,726k 3,747k 3,721k
Employment and Support Allowance (income-related) 310k 311k 312k 313k 314k 316k 317k
Employment and Support Allowance (contribution-based) 667k 669k 672k 675k 678k 681k 684k
Jobseeker's Allowance (income-based) 9k 0k 0k 0k 0k 0k 0k
Jobseeker's Allowance (contribution-based) 60k 60k 60k 60k 61k 61k 61k
Income Support 26k 0k 0k 0k 0k 0k 0k
Working Tax Credit 0k 0k 0k 0k 0k 0k 0k
Child Tax Credit 0k 0k 0k 0k 0k 0k 0k
Incapacity Benefit 0k 0k 0k 0k 0k 0k 0k
Personal Independence Payment 4,133k 4,148k 4,164k 4,180k 4,199k 4,218k 4,236k
Disability Living Allowance 1,331k 1,336k 1,341k 1,347k 1,353k 1,359k 1,364k
Attendance Allowance 1,538k 1,544k 1,549k 1,556k 1,562k 1,569k 1,576k
Carer's Allowance 918k 921k 925k 928k 932k 937k 941k
Carer Support Payment (Scotland) 71k 71k 71k 72k 72k 72k 73k
Carer's Allowance Supplement (Scotland) 0k 71k 71k 72k 72k 72k 73k
Severe Disablement Allowance suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Industrial Injuries Disablement Benefit 158k 159k 159k 160k 161k 161k 162k
Armed Forces Compensation Scheme 66k 67k 67k 67k 67k 68k 68k
Child Benefit 7,954k 7,968k 7,981k 8,008k 8,034k 8,066k 8,079k
Scottish Child Payment 341k 342k 344k 345k 343k 345k 344k
Two Child Limit Payment (Scotland, counterfactual) 0k 0k 0k 0k 0k 0k 0k
Healthy Start vouchers 230k 231k 232k 233k 234k 235k 236k
Maternity Allowance 0k 0k 0k 0k 0k 0k 0k
Statutory Maternity Pay 303k 305k 306k 307k 308k 310k 311k
Statutory Paternity Pay 0k 0k 0k 0k 0k 0k 0k
Statutory Sick Pay 151k 152k 153k 153k 154k 155k 155k
Sure Start Maternity Grant 22k 22k 23k 23k 23k 23k 23k
Bereavement Support Payment 183k 184k 184k 185k 186k 187k 187k
Tax-Free Childcare 966k 951k 952k 957k 934k 944k 933k
Extended childcare entitlement 793k 783k 790k 794k 795k 805k 823k
Universal childcare entitlement 438k 449k 451k 453k 454k 453k 456k
Targeted childcare entitlement 76k 77k 77k 77k 78k 76k 75k
Care to Learn 0k 0k 0k 0k 0k 0k 0k
Childcare Grant 0k 0k 0k 0k 0k 0k 0k
Parents' Learning Allowance 95k 95k 95k 96k 96k 97k 97k
Adult Dependants' Grant 17k 18k 15k 15k 15k 15k 14k
Travel Grant 0k 0k 0k 0k 0k 0k 0k
Disabled Students' Allowance suppressed suppressed suppressed suppressed suppressed suppressed suppressed
16 to 19 Bursary Fund 0k 0k 0k 0k 0k 0k 0k
Cost-of-living support payment 0k 0k 0k 0k 0k 0k 0k
Energy Bills Rebate 0k 0k 0k 0k 0k 0k 0k
Energy Price Guarantee subsidy 0k 0k 0k 0k 0k 0k 0k
Basic income 0k 0k 0k 0k 0k 0k 0k
Disability basic income 0k 0k 0k 0k 0k 0k 0k
Government balance, each component counted once: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Government receipts, each component once £986.81bn £1,028.80bn £1,066.73bn £1,101.93bn £1,140.59bn £1,179.55bn £1,220.30bn
Government spending £554.12bn † £568.80bn † £576.23bn † £583.66bn † £592.64bn † £598.17bn † £611.71bn †
Government balance, each receipt once £432.69bn † £460.01bn † £490.50bn † £518.27bn † £547.95bn † £581.38bn † £608.59bn †
Benefits in household_benefits but not in gov_spending £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Model totals: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
gov_tax £989.94bn £1,031.93bn £1,069.86bn £1,105.06bn £1,143.72bn £1,182.68bn £1,223.43bn
household_tax £514.98bn £541.83bn £566.97bn £589.44bn £612.85bn £637.59bn £662.36bn
pre_budget_change_household_tax £507.27bn £533.82bn £558.74bn £580.32bn £603.48bn £627.96bn £653.33bn
gov_spending £554.12bn † £568.80bn † £576.23bn † £583.66bn † £592.64bn † £598.17bn † £611.71bn †
household_benefits £554.12bn † £568.80bn † £576.23bn † £583.66bn † £592.64bn † £598.17bn † £611.71bn †
gov_balance £435.82bn † £463.14bn † £493.63bn † £521.40bn † £551.08bn † £584.51bn † £611.72bn †
Components the model counts twice: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
corporate_sdlt, counted again inside expected_sdlt £3.13bn £3.13bn £3.13bn £3.13bn £3.13bn £3.13bn £3.13bn
Household income totals: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Household market income £1,661.44bn £1,723.68bn £1,776.46bn £1,827.14bn £1,892.63bn £1,951.18bn £2,023.17bn
Household net income £1,660.11bn † £1,708.66bn † £1,742.56bn † £1,777.11bn † £1,812.79bn † £1,850.76bn † £1,909.00bn †
Household net income (HBAI definition) suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Population: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
People 70,725k 70,994k 71,257k 71,542k 71,856k 72,180k 72,490k
Benefit units 38,918k 39,066k 39,210k 39,367k 39,540k 39,718k 39,889k
Households 32,056k 32,178k 32,297k 32,426k 32,569k 32,716k 32,856k
Poverty rates: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Absolute poverty, before housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
People in poverty: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Absolute poverty, before housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, before housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Absolute poverty, after housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, before housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: everyone suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: children suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: working-age adults suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Relative poverty, after housing costs: pensioners suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Inequality: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Gini coefficient, equivalised HBAI income before housing costs suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Mean household net income in each side's own deciles: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Decile 1: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 2: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 3: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 4: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 5: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 6: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 7: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 8: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 9: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Decile 10: mean household_net_income per household suppressed suppressed suppressed suppressed suppressed suppressed suppressed
Standard reform costings (change in gov_balance): head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Raise basic rate by 1pp £6.04bn £6.31bn £6.52bn £6.71bn £6.91bn £7.14bn £7.40bn
Raise higher rate by 1pp £3.76bn £4.06bn £4.30bn £4.52bn £4.78bn £5.07bn £5.29bn
Raise personal allowance by ~800GBP/year £-3.59bn £-3.69bn £-3.79bn £-3.86bn £-3.91bn £-3.98bn £-1.67bn
Raise child benefit by 25GBP/week per additional child £-2.05bn £-1.82bn £-1.69bn £-1.59bn £-1.48bn £-1.37bn £-1.26bn
Reduce Universal Credit taper rate to 20% £-16.79bn £-17.43bn £-17.67bn £-17.87bn £-17.92bn £-18.13bn £-18.16bn
Raise Class 1 main employee NICs rate to 10% £10.63bn £11.04bn £11.34bn £11.60bn £11.88bn £12.19bn £12.63bn
Raise VAT standard rate by 2pp £31.93bn £32.78bn £33.56bn £34.37bn £35.21bn £36.08bn £36.96bn
Raise additional rate by 3pp £3.28bn £3.54bn £3.74bn £3.95bn £4.19bn £4.44bn £4.80bn
Raise the Universal Credit standard allowance by 10% £-2.97bn £-3.12bn £-3.17bn £-3.22bn £-3.24bn £-3.28bn £-3.33bn
Raise the State Pension by 10% £-9.77bn £-10.02bn £-10.10bn £-10.19bn £-10.43bn £-10.68bn £-10.97bn
Standard reforms: change in each reform's target: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Raise basic rate by 1pp: change in income_tax £6.15bn £6.43bn £6.64bn £6.84bn £7.05bn £7.28bn £7.54bn
Raise higher rate by 1pp: change in income_tax £3.77bn £4.07bn £4.30bn £4.53bn £4.79bn £5.08bn £5.30bn
Raise personal allowance by ~800GBP/year: change in income_tax £-3.69bn £-3.81bn £-3.91bn £-3.98bn £-4.03bn £-4.11bn £-1.73bn
Raise child benefit by 25GBP/week per additional child: change in child_benefit £2.50bn £2.29bn £2.16bn £2.05bn £1.94bn £1.82bn £1.69bn
Reduce Universal Credit taper rate to 20%: change in universal_credit £16.83bn £17.47bn £17.71bn £17.91bn £17.96bn £18.18bn £18.21bn
Raise Class 1 main employee NICs rate to 10%: change in national_insurance £10.81bn £11.23bn £11.54bn £11.82bn £12.11bn £12.42bn £12.87bn
Raise VAT standard rate by 2pp: change in vat £31.93bn £32.78bn £33.56bn £34.37bn £35.21bn £36.08bn £36.96bn
Raise additional rate by 3pp: change in income_tax £3.28bn £3.54bn £3.74bn £3.95bn £4.19bn £4.44bn £4.80bn
Raise the Universal Credit standard allowance by 10%: change in universal_credit £2.97bn £3.12bn £3.18bn £3.22bn £3.25bn £3.29bn £3.33bn
Raise the State Pension by 10%: change in state_pension £13.34bn £13.85bn £14.08bn £14.31bn £14.74bn £15.17bn £15.62bn

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LA Band D target is silently dropped now, and will compute as a sum-vs-level mismatch once council_tax_band_d_amount exists

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