diff --git a/changelog.d/hb-nondep-history.fixed.md b/changelog.d/hb-nondep-history.fixed.md new file mode 100644 index 0000000000..4046d1d81b --- /dev/null +++ b/changelog.d/hb-nondep-history.fixed.md @@ -0,0 +1,2 @@ +- Added the enacted 2015 to 2017 Housing Benefit non-dependant deduction thresholds and amounts instead of backdating the 2018 scale. +- Corrected the 2018 scale commencement so the 2018-19 Housing Benefit and Council Tax Reduction deductions use the April rates. 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 55460318b2..66aa5ff7bc 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 @@ -7,17 +7,58 @@ description: The following amount is provided for individuals under the Housing # Deduction amounts rise by September CPI. Income bands follow earnings in # practice; retain their previous lagged calendar-year CPI projection as a # placeholder until the earnings-linked uprating model covers them. +# SI 2018/281 art 1(2)(h): the 2018 rates commence on 2 April for +# weekly rents (1 April for other rent periods). This weekly scale uses +# 2 April; both dates precede the fiscal-year sample at 30 April. brackets: - threshold: metadata: uprating: gov.economic_assumptions.indices.obr.lagged_cpi values: - 2018-06-18: 0 + 2015-04-01: + value: 0 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 0 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 0 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 0 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf amount: metadata: uprating: gov.benefit_uprating_cpi values: - 2018-06-18: 15.25 + 2015-04-01: + value: 14.55 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 14.65 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 14.8 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 15.25 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 15.6 2020-04-01: 15.85 2021-04-01: 15.95 @@ -30,7 +71,26 @@ brackets: metadata: uprating: gov.economic_assumptions.indices.obr.lagged_cpi values: - 2018-06-18: 139 + 2015-04-01: + value: 129 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 133 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 136 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 139 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 143 2020-04-01: 149 2022-04-01: 154 @@ -42,7 +102,26 @@ brackets: metadata: uprating: gov.benefit_uprating_cpi values: - 2018-06-18: 35 + 2015-04-01: + value: 33.4 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 33.65 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 34 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 35 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 35.85 2020-04-01: 36.45 2021-04-01: 36.65 @@ -55,7 +134,26 @@ brackets: metadata: uprating: gov.economic_assumptions.indices.obr.lagged_cpi values: - 2018-06-18: 204 + 2015-04-01: + value: 189 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 195 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 200 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 204 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 209 2020-04-01: 217 2022-04-01: 224 @@ -67,7 +165,26 @@ brackets: metadata: uprating: gov.benefit_uprating_cpi values: - 2018-06-18: 48.05 + 2015-04-01: + value: 45.85 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 46.2 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 46.65 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 48.05 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 49.2 2020-04-01: 50.05 2021-04-01: 50.3 @@ -80,7 +197,26 @@ brackets: metadata: uprating: gov.economic_assumptions.indices.obr.lagged_cpi values: - 2018-06-18: 265 + 2015-04-01: + value: 246 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 253 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 259 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 265 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 272 2020-04-01: 283 2022-04-01: 292 @@ -92,7 +228,26 @@ brackets: metadata: uprating: gov.benefit_uprating_cpi values: - 2018-06-18: 78.65 + 2015-04-01: + value: 75.05 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 75.6 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 76.35 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 78.65 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 80.55 2020-04-01: 81.9 2021-04-01: 82.3 @@ -105,7 +260,26 @@ brackets: metadata: uprating: gov.economic_assumptions.indices.obr.lagged_cpi values: - 2018-06-18: 354 + 2015-04-01: + value: 328 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 338 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 346 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 354 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 363 2020-04-01: 377 2022-04-01: 389 @@ -117,7 +291,26 @@ brackets: metadata: uprating: gov.benefit_uprating_cpi values: - 2018-06-18: 89.55 + 2015-04-01: + value: 85.45 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 86.1 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 86.95 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 89.55 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 91.7 2020-04-01: 93.25 2021-04-01: 93.7 @@ -130,7 +323,26 @@ brackets: metadata: uprating: gov.economic_assumptions.indices.obr.lagged_cpi values: - 2018-06-18: 439 + 2015-04-01: + value: 408 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 420 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 430 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 439 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 451 2020-04-01: 469 2022-04-01: 484 @@ -142,7 +354,26 @@ brackets: metadata: uprating: gov.benefit_uprating_cpi values: - 2018-06-18: 98.3 + 2015-04-01: + value: 93.8 + reference: + - title: 2015 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2015/457/article/18/made + 2016-04-01: + value: 94.5 + reference: + - title: 2016 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2016/242/regulation/5/made + 2017-04-01: + value: 95.45 + reference: + - title: 2017 Housing Benefit non-dependant deduction uprating + href: https://www.legislation.gov.uk/uksi/2017/260/article/22/made + 2018-04-02: + value: 98.3 + reference: + - title: The Social Security Benefits Up-rating Order 2018 (SI 2018/281), articles 1(2)(h), 23(3) and 24(3) + href: https://www.legislation.gov.uk/uksi/2018/281/pdfs/uksi_20180281_en.pdf 2019-04-01: 100.65 2020-04-01: 102.35 2021-04-01: 102.85 diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.yaml index 5d87d27d68..fa5908df61 100644 --- a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.yaml +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/non_dep_deduction/household_benefits_individual_non_dep_deduction.yaml @@ -3,6 +3,18 @@ # 19.65; £183-265.99 45.15; £266-347.99 62.00; £348-462.99 101.35; # £463-576.99 115.45; £577 and above 126.65. +- name: The 2018 fiscal year uses the April non-dependant deduction in HB and CTR + # SI 2018/281 arts 23(3)(b), 24(3)(b), and 1(2)(h): £15.25 from + # 2 April for weekly rent (1 April otherwise), before the 30 April sample. + period: 2018 + input: + housing_benefit_individual_non_dep_deduction_eligible: true + council_tax_reduction_individual_non_dep_deduction_eligible: true + total_income: 5_200 # £100 a week + output: + household_benefits_individual_non_dep_deduction: 793 + council_tax_reduction_individual_non_dep_deduction: 793 + - name: Reduced rent without LHA period: 2025 input: diff --git a/policyengine_uk/tests/test_housing_benefit_non_dep_history.py b/policyengine_uk/tests/test_housing_benefit_non_dep_history.py new file mode 100644 index 0000000000..47d4e369b0 --- /dev/null +++ b/policyengine_uk/tests/test_housing_benefit_non_dep_history.py @@ -0,0 +1,62 @@ +"""Complete historical HB scale, separate from deduction eligibility rules.""" + +from pathlib import Path + +import numpy as np +import pytest +from policyengine_core.parameters.helpers import load_parameter_file + +from policyengine_uk.system import system + +PATH = ( + Path(__file__).resolve().parents[1] + / "parameters/gov/dwp/housing_benefit/non_dep_deduction/amount.yaml" +) + + +@pytest.mark.parametrize( + "year, thresholds, amounts", + [ + ( + 2015, + [0, 129, 189, 246, 328, 408], + [14.55, 33.40, 45.85, 75.05, 85.45, 93.80], + ), + ( + 2016, + [0, 133, 195, 253, 338, 420], + [14.65, 33.65, 46.20, 75.60, 86.10, 94.50], + ), + ( + 2017, + [0, 136, 200, 259, 346, 430], + [14.80, 34.00, 46.65, 76.35, 86.95, 95.45], + ), + ( + 2018, + [0, 139, 204, 265, 354, 439], + [15.25, 35.00, 48.05, 78.65, 89.55, 98.30], + ), + ], +) +def test_all_historical_scale_cells(year, thresholds, amounts): + # SI 2015/457 art 18(3); SI 2016/242 reg 5; SI 2017/260 art 22(4); + # SI 2018/281 arts 1(2)(h), 23(3) and 24(3). + # Test the parameter itself, not the separate #2007 eligibility/banding fix. + scale = load_parameter_file(str(PATH), "hb_non_dep_scale")(f"{year}-04-30") + assert scale.thresholds == thresholds + assert scale.amounts == amounts + np.testing.assert_allclose( + scale.calc(np.array(thresholds)), amounts, rtol=0, atol=0 + ) + + +@pytest.mark.parametrize("instant", ["2018", "2018-04-30"]) +def test_processed_2018_scale_uses_april_commencement(instant): + # The full processing pipeline backdates parameters to 2015 and samples + # each fiscal year at 30 April. A June date incorrectly selects 2017 rates. + scale = system.parameters(instant).gov.dwp.housing_benefit.non_dep_deduction.amount + assert scale.thresholds == [0, 139, 204, 265, 354, 439] + assert scale.amounts == [15.25, 35.00, 48.05, 78.65, 89.55, 98.30] + # SI 2018/281 arts 23(3)(b) and 24(3)(b): £15.25 a week at £100 income. + np.testing.assert_allclose(scale.calc(np.array([100])) * 52, [793], rtol=0, atol=0)