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Add the Child Tax Credit qualifying young person period after leaving education - #2301

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@MaxGhenis MaxGhenis commented Oct 11, 2026 •

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Fixes #2290

Stacked on #2299, #2387 and #2279. Do not merge before them. This PR builds on #2299's Child Benefit routes (which carry #2387) and #2279's date fact. Until they merge, the diff here also shows their commits. This PR's own commits:

git log -p --no-merges origin/ctc-qyp-school-leaver-routes ^origin/main ^origin/cb-qyp-school-leaver-routes

Summary

is_qualifying_young_person_for_child_tax_credit modelled only the education and training condition (Child Tax Credit Regulations 2002 reg. 5(3)(a) and (ab)). Two rules for a young person who has left education were missing:

Rule Who How the model reads it
Reg. 4 from the 16th birthday until the 31 August that next follows, with no education condition is_before_first_september_following_16th_birthday (from #2279)
Reg. 5(3)(b) under 18, for 20 weeks after leaving, while registered for work or training with a qualifying body new input is_in_child_tax_credit_extension_period, false by default

The second condition (reg. 5(4)) applies to both. A young person who has left education or training and works 24 hours a week or more qualifies through neither.

Against its base (the item 1 branch at 2575e9e, which carries main 4d80b29 and #2279), 2024-25, YAML cases run as plain simulations on both (scratch/probe_C_base_vs_branch.txt):

Case Variable Base This PR
1: parent 40, 16-year-old who has left school young person's is_qualifying_young_person_for_child_tax_credit false true
CTC_child_element £0 £3,455
2: as 1, working 24 hours young person's CTC QYP status false false (reg. 5(4)(a))
young person's Child Benefit QYP status true true
11: 17-year-old in the 20 weeks CTC_child_element £0 £3,455

It changes years up to 2024-25: tax credits ended on 5 April 2025. This is a follow-up from #2279. It needs #2285, which stops a young person who heads their own benefit unit being their own qualifying young person (QYP).

The law

Child Tax Credit Regulations 2002:

  • Reg. 4: "(1) Subject to paragraph (1A), a person who attains the age of sixteen is a qualifying young person from the date on which that person attained that age until 31st August which next follows that date. (1A) A person who attains the age of sixteen on 31st August is a qualifying young person from the date on which that person attained that age. (2) Paragraph (1) is subject to regulation 5 but as if there were no requirement to satisfy the first condition specified in paragraph (3) of that regulation. (2A) Paragraph (1A) is subject to regulation 5."
  • Reg. 5(3)(b): the first condition is also met by a person "under the age of eighteen years and— (i) he ceased to receive full-time education or to undertake approved training (the date of that event being referred to as “the relevant leaving date”); (ii) within 3 months of the relevant leaving date, he has notified the Board [...] that he is registered for work or training with a qualifying body, and (iii) not more than 20 weeks has elapsed since the relevant leaving date."
  • Reg. 5(4): "The second condition is that the period in question is not (and does not include)— (a) a week in which he (having ceased to receive full-time education or approved training) becomes engaged in remunerative work [...] (c) a period in respect of which that person receives income support, income-related employment and support allowance [...], income-based jobseeker's allowance [...] or universal credit".
  • Reg. 2(1): "“remunerative work” means work which is— (a) done for payment or in expectation of payment, (b) undertaken for not less than 24 hours a week [...]".

HMRC's TCTM02220, which the entry-condition variable already cites, says: "There is no requirement for the qualifying young person to satisfy the condition of being in full-time non-advanced education or approved training up to and including 31 August following their 16th birthday. However, during this period, they have to satisfy the other conditions relating to qualifying young people."

Change

is_qualifying_young_person_for_child_tax_credit is now: aged 16 to 19, not receiving benefits in their own right (reg. 5(4)(c)), and any of

  • in education or training begun before 19 (reg. 5(3)(a), (ab), (3A); unchanged);
  • before the 31 August after the 16th birthday (reg. 4), unless the person has ceased full-time education or approved training and is in remunerative work (reg. 4(2) lifts the first condition only; reg. 5(4)(a));
  • under 18, having ceased, not in remunerative work, in the 20 weeks (reg. 5(3)(b), 5(4)(a)).

New: is_in_child_tax_credit_extension_period (input), is_in_remunerative_work_for_child_tax_credit (average weekly hours of 24 or more), and the parameters remunerative_work_hours and extension_period_age_limit.

Having ceased. Reg. 5(4)(a) applies to a person "having ceased to receive full-time education or approved training", so a student's hours do not matter (YAML Case 4). Full-time education at a school or college counts at any level (reg. 5(5)): a 16-year-old in full-time advanced education has not ceased it, so works 24 hours and keeps the reg. 4 period (YAML Case 15), although advanced education fails the first condition. An apprentice still on a course has not ceased either (Case 5): education received by virtue of employment is left out of the first condition (reg. 5(3)(a)(ii)), which reg. 4(2) lifts, and reg. 5(5) counts a course at a school or college without that exclusion. An apprentice who has left every course has ceased (Case 17). This is a reading of reg. 5(4)(a), which does not say whether an employment-linked course is "full-time education"; the round 2 review of this PR proposed it, and it follows the text that is there. It matters for 2024-25 and earlier only, since tax credits ended in April 2025. The review of this PR found that a first version took failing the non-advanced test as having ceased; the property oracle had the same mistake, and both are fixed.

Not modelled: interruptions (reg. 5(7)); the Working Tax Credit rules reg. 2(1) points to for counting hours.

The annual approximation, and a 16th birthday on 31 August

Reg. 4 reads #2279's date fact: a year counts if it starts (6 April) before the end of the period. That is every 16-year-old (age on 6 October) and a 17-year-old born from 1 September to 6 October.

Reg. 4(1A) gives a 16th birthday on 31 August no period without education. Its effect is to stop the period running to the next year's 31 August. The date fact already ends that person's period in the year of the birthday, so no separate exclusion is needed. That year still counts, as the one in which they are a child until 30 August (YAML Case 8), and the year after does not (Case 7). An exclusion for 31 August birthdays was written and removed: it would have dropped a year in which the person is a child for nearly five months.

Invariants

  1. Reg. 4 against calendar arithmetic that shares no code with the model: a person outside education, not working, is a QYP for a year exactly when they are 16 to 19 on 6 October and some of the year falls on or before the last day they are a child or in the reg. 4 period (30 August for a 16th birthday on 31 August).
  2. Over every combination of age, education, training, apprenticeship, own-right benefits, the age the course began, the two leaver facts and hours: the status is the education condition; or the reg. 4 period, unless the person has ceased education or training and is in remunerative work; or the 20 weeks for a person under 18 who has ceased and is not in remunerative work; within ages 16 to 19 and without own-right benefits. So remunerative work ends both routes for a person who has ceased and never a student's status, an advanced student keeps the reg. 4 period whatever their hours, the 20 weeks end at 18 and never reach a student whose course began at 19, and with the leaver facts off the status is the education condition's alone, as before.
  3. Switching a leaver fact on never removes the status.
  4. The benefit unit's child or QYP is a child or QYP who is not its claimant or partner and not looked after.

Tests

  • Properties, new test_child_tax_credit_school_leaver_routes_properties.py:
    • invariant 1 for every date of birth from 2004 to 2009 (2,192 people, ages 14 to 20 on 6 October 2024), with the 31 August, 1 September and 6/7 October edges asserted, and again on Hypothesis-drawn dates of birth and years;
    • invariants 2 to 4 over 12,288 combinations (the age the course began is drawn too: 17, or a course begun at 19);
    • invariants 2 and 4 on generated benefit units, where a claimant can be a QYP by status.
  • Oracle, test_child_and_adult_definitions_properties.py: Child Tax Credit joins the other three programmes in the 16-year-old route, for a person who has left education.
  • YAML, new child_tax_credit_school_leaver_routes.yaml, 17 cases hand-computed (2024-25; child element £3,455):
Case Facts Expected
1 parent 40, 16-year-old who has left school QYP; one child element, £3,455
2 as 1, working 24 hours not a QYP (reg. 5(4)(a)); Child Benefit still counts them
3 as 1, working 23 hours QYP
4 16 at school, working 24 hours QYP: the bar is for a person "having ceased"
5 16-year-old apprentice still on a college course, 30 hours QYP: not ceased education (reg. 5(4)(a), 5(5)); £3,455
6 born 15 September 2007 (17 on 6 October) the period runs to 31 August 2024: QYP
7 born 31 August 2007 no period to the next 31 August: not a QYP
8 born 31 August 2008 a child until 30 August 2024: the year counts
9 16, receiving a benefit in own right not a QYP (reg. 5(4)(c))
10 17, left school not a QYP by default
11 17, in the 20 weeks QYP (reg. 5(3)(b))
12 as 11, working 24 hours not a QYP
13 18, extension input set not a QYP
14 lone 16-year-old who has left school a QYP by status, not their own
15 16, full-time advanced education, 24 hours QYP: reg. 4(2) lifts the first condition, and they have not ceased education (reg. 5(5)); £3,455
16 17, the same student, outside the reg. 4 period not a QYP; £0
17 16, apprentice no longer on any course, 30 hours not a QYP: ceased and in remunerative work; £0

Mutation checks, each applied alone in a copy of the branch (YAML cases and property tests that fail):

Mutation YAML cases Property tests
Reg. 4 dropped 1, 3, 6, 8, 14 all four
Reg. 5(3)(b) dropped 11 the grid; the generated units
No remunerative work bar for a leaver 2, 5, 12 the grid; the generated units
Remunerative work bars a student too 4 the grid; the generated units
The 20 weeks without the under-18 limit 13 the grid
Leaver routes open to a student whose course began at 19 none the grid

Round 2 mutations at 33fa9ee (mutation/prC_r2.txt):

Mutation YAML cases Property tests
Failing the non-advanced test counts as having ceased (the round 1 bug) 15 the grid; the generated units
The 20 weeks open to a person who has not ceased none the grid
Remunerative work bars the reg. 4 period for everyone 15 the grid; the generated units

The rows above them were run at earlier heads, before the formula was restructured. The last of those first passed every test. The grid fixed the age the course began at 17, so it never drew a student who fails reg. 5(3A); it now draws a course begun at 19 as well. No YAML case can catch it without setting the 16th-birthday fact by hand for a 19-year-old: with the fact computed from the date of birth, a student who fails the entry condition is 19, the fact is false and the 20 weeks have ended, so the mutated and the real formula agree.

Run locally at 33fa9ee:

The full suites run in CI.

Microsimulation impact

Aggregate impact report (CI)

The report runs main a8b2848 against this PR merged into it (c6e041e) on the certified Enhanced FRS 2024-25 (policyengine-uk-data 1.58.1), one full run per side for each year 2025-26 to 2031-32. Result: pass, 0 checks broken, 2 moves flagged. It is identical, line for line, to #2299's report, which this PR carries with #2279 and #2387: this PR's own change moves nothing from 2025-26, the first year the report runs, as tax credits ended in April 2025. The carried figures are Child Benefit +£5.2m to +£6.2m a year, the two relative poverty flags (explained in #2299: the poverty line moves, not anyone's income), and #2279's taper costing line. Commits since then change tests only (the benefit cap oracle and #2279's test generator), so the report carries over to the current head.

Local run, 2024-25

The one year with tax credits in payment, on the same certified file (sha256 056e80fd8e91), exact comparison of every record. Base: #2299's head 4772258 (with main a8b2848, #2279 and #2387), so the figures are this PR's alone. Branch: c6e041e. Outputs: impact/prC_r3/ in the session folder.

No household's income changes, and no tax credit award changes.

Earlier local runs on uk-data 1.58.0 (impact/prC_r2/, at 33fa9ee, before the apprentice change) found the same pattern for 2024-25 to 2030-31: a higher child element and no award.

Reproducer: policyengine_uk/tests/test_child_tax_credit_school_leaver_routes_properties.py::test_status_is_the_first_condition_or_a_leaver_fact_under_the_second

axiom: CTC Regs 2002 reg 4, reg 5(3)(b) and reg 5(4)(a) TheAxiomFoundation/rulespec-uk#361 queued (addendum; blocker stated there: the rows are in an unreleased ingest, axiom-corpus#765, and a billed encoder run needs approval)

🤖 Generated with Claude Code

MaxGhenis and others added 14 commits October 10, 2026 18:09
…ducation condition

UC Regs 2013 reg. 5(1)(a) and SPC Regs 2002 reg. 4A(1)(a) make a person who
has reached 16 a qualifying young person up to the 1 September following
their 16th birthday, whatever their education. The model encoded only the
education route, so a 16-year-old outside education was not a UC or PC
qualifying young person.

is_before_first_september_following_16th_birthday places that date from the
date of birth and counts the route for a year that starts (6 April) before
it: every annual age of 16, and a 17-year-old born from 1 September to 6
October. Both QYP variables OR it with the education route, under the same
age band and own-right benefits exclusion. Tests: YAML cases hand-computed
from the regulations (flags, date edges, UC child element and work
allowance, PC child addition), the property-test oracle, a calendar
differential over every birth date in 2008-2011 and across years, and a
grid test of sufficiency, monotonicity, exclusion and UC/PC agreement.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…eavers

Child Benefit (General) Regulations 2006 regs 4, 5 and 7 were not modelled:
is_qualifying_young_person_for_child_benefit was reg. 3 (education or
training) alone, so a 16-year-old who had left school was not a qualifying
young person for Child Benefit, nor a young person for Housing Benefit, the
legacy benefits or Council Tax Reduction (SSCBA 1992 s.142).

- Reg. 4: until the 31 August after the 16th birthday, read from
  is_before_first_september_following_16th_birthday.
- Reg. 5: the 20-week extension period for a 16- or 17-year-old not in
  remunerative work, from the new input is_in_child_benefit_extension_period.
- Reg. 7: until the terminal date after leaving, from the new input
  is_before_child_benefit_terminal_date.
- Reg. 7(3): no Child Benefit for a young person who qualifies through
  reg. 7 alone and works 24 hours or more a week
  (is_child_benefit_payable_for_person); they stay a qualifying young person.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…vers

Child Tax Credit Regulations 2002 reg. 4 makes a person a qualifying young
person from their 16th birthday until the 31 August that next follows, with
no education condition, and reg. 5(3)(b) adds the 20 weeks after leaving for
an under-18 registered for work or training. The model had only the
education condition (reg. 5(3)(a), (ab)).

- Reg. 4 reads is_before_first_september_following_16th_birthday.
- Reg. 5(3)(b) reads the new input is_in_child_tax_credit_extension_period.
- Reg. 5(4)(a): a young person who has left education or training and works
  24 hours a week or more is not a qualifying young person through either.

Tax credits ended on 5 April 2025, so this changes years to 2024-25.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…school leaver

A disabled 16-year-old outside education is now a young person until the 31 August after their 16th birthday (Child Benefit reg. 4; HB reg 19(1)), so HB reg 28(6) counts them. Keep the original point, that the disability age extension does not itself create young-person status, as a second case with the reg. 4 period ended.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Two property tests build a member who is outside every programme's family
as a 16 to 19 year old not in education. At 16 that member is now a UC
qualifying young person under reg 5(1)(a), so the family's UC gains a child
element and the tests' premise no longer holds. Their generators now set
is_before_first_september_following_16th_birthday false for that member.
The test functions are unchanged, so Hypothesis draws the same examples.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…-qyp-school-leaver-routes

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…nefit reg. 4 period

test_excluded_member_never_changes_is_eligibility adds a member aged 16 or over who is not in education, on the premise that they are not a qualifying young person. With reg. 4 a 16-year-old who has left education is one until the 31 August after their 16th birthday, so the generator now puts the member past that date, as #2279 does for the same reason in two other property tests.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…-routes

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
A mutation that opened the leaver routes to a student who fails the
entry condition (reg. 5(3A)) passed every test: the grid fixed the entry
age at 17. The grid now also draws a course begun at 19, with the date
fact set directly, and asserts that such a student never qualifies.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…nto cb-qyp-school-leaver-routes

Brings in #2285's review round 2 head (212db88).

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…o ctc-qyp-school-leaver-routes

Brings in #2285's review round 2 head through the item 1 branch.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Brings in main with #2285 and #2288 merged.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…outes

Brings in main with #2285 and #2288 merged.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
MaxGhenis and others added 9 commits October 11, 2026 08:53
…date-of-birth tests

- The route variable's docs now warn that setting it for some people gives
  everyone else false, and point to date_of_birth for placing one person.
  They also state that the rule departs from the 6 October reading that
  is_SP_age uses.
- YAML: a 2025-26 case where the 16-year-old ranks first under the
  two-child limit and the youngest child loses the element (GBP 7,581.72),
  and a case mixing a person with date_of_birth and one without (both in
  the route). The second kills a mutant that reads the raw date_of_birth
  input instead of birth_day.
- means_test_income_members.yaml: the 17-year-old case's name says why they
  are outside the route.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…e education

Review round 1 of #2301: the formula took failing the non-advanced
education test as having left education, so a 16-year-old in full-time
advanced education working 24 hours a week lost the reg. 4 period. Reg.
5(4)(a) bars work only for a person "having ceased to receive full-time
education or approved training", and full-time education at a school or
college counts at any level (reg. 5(5)). Reg. 4(2) lifts the first
condition only. The 20 weeks of reg. 5(3)(b) are for a person who has
ceased. The property oracle had the same conflation and is fixed with it;
the grid now draws a course begun at 19, as its comment says. YAML Cases
15 and 16 pin the advanced student.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Fixes #2385. Housing Benefit, Income Support, tax credit and Council Tax
Reduction applicable income counted the family's own children's and young
persons' income, tax, contributions and personal benefits too, an
approximation each formula's comment called a follow-up. The law counts
the claimant's and partner's alone: HB Regs 2006 reg 25(3) and IS Regs
1987 reg 23(2) say in terms that a child's or young person's income is
not the claimant's; the tax credit income regulations (reg 3(1)) and every
Council Tax Reduction scheme count the claimant or applicant and partner
(SSI 2021/249 reg 36(2) says so in terms). The household head who applies
alone for Council Tax Reduction keeps the treatment #2288 gave them.

Tests: new YAML (three cases, each failing on main), a property test that
a dependant's income never changes any of the seven income totals, and
the Scottish CTR young-person tests updated to the rule.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…routes

Brings in #2387 (only the claimant's and partner's income in the legacy
means tests), which this PR needs, and main e01f2f5 with it. The one
conflict, the means-test property docstring, keeps both changes.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Brings in #2279's head 9d2fadb.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…ent's means tests

Review round 1 of #2299: a young person who qualifies through reg. 7 and
works 24 hours stays a young person, so their earnings must not enter the
parent's Housing Benefit, Income Support or Council Tax Reduction income.
#2387, merged in here, makes that so; Case 11 now has £20,000 of earnings
and asserts the three applicable incomes are nil.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…outes

Brings in #2299's round 1 fixes, #2387 and #2279's head 9d2fadb.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
MaxGhenis added a commit that referenced this pull request Oct 12, 2026
…lusion

Brings in #2301 and #2299's round 1 fixes, #2387 and #2279's head. The
one conflict, the CTC QYP docstring, keeps both changes: the ceased-
education wording and the Income Support own-right input.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
@MaxGhenis

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UK hub takeover for the Budget fix sprint (Max, 21 Oct). The owner session local_1b6fef51 has been idle since mid-October. The hub woke it on 21 Oct at 23:58Z, and it did not start. To land this before the Budget model locks (the first pe-uk release cut by about 12:00Z Thu 22 Oct), the hub has taken it over as build 20261021-211254-sprint-2300-2302, which merges main, re-tests, pushes as a fast-forward and marks it ready. The hub then reviews it and lands it through the merge queue.

If the owner session wakes, please don't push to this branch; comment here instead, so there's only one writer.

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UK hub: takeover withdrawn. The owner session has been woken (22 Oct 01:25Z) and is finishing this PR itself, so the hub's build is cancelled. One writer: the owner session.

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MaxGhenis and others added 8 commits October 21, 2026 21:18
# Conflicts:
#	policyengine_uk/tests/test_legacy_award_readers_properties.py
Main has moved the tax credit member mask into tax_credits_current_year_income
and, through #2078, means-tests the Council Tax Reduction applicant and
partner. Both conflicts take main's code and re-apply this PR's change
where the masks now live: the tax credit income counts the claimants
alone, and the CTR income the applicant and partner alone, dropping the
family's children and young persons that #2078 still counted.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…education

Review round 2 of #2301: the formula took apprenticeship as ceasing
education, so a 16-year-old apprentice still on a college course and
working 24 hours or more lost the reg. 4 period. Education received by
virtue of employment is left out of the first condition (reg.
5(3)(a)(ii)), which reg. 4(2) lifts; reg. 5(5) counts a course at a
school or college without that exclusion, so the apprentice has not
"ceased to receive full-time education" and the reg. 5(4)(a) bar does
not apply. The property oracle had the same assumption and is fixed with
it. YAML Case 5 now expects the apprentice on a course to qualify (£3,455);
new Case 17 keeps an apprentice who has left every course out.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
#2089 replaced the shared is_benefit_cap_single_claimant_rate with
is_uc_benefit_cap_single_claimant_rate and its Housing Benefit counterpart.
The lone-parent case asserts the UC rate, which is still false: the
16-year-old outside education is a qualifying young person the claimant is
responsible for.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…routes

Brings in #2387 at 78a8cca, which carries main. The one conflict, the
legacy readers property test, takes #2279's current version: this PR's
own commits do not touch it.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
After main's benefit cap work, two cases asserted that a 16-year-old who
has left education is not a Housing Benefit young person, so their DLA or
armed forces independence payment does not lift the cap, and the
exemption's docstring named this PR's issue (#2287) as the gap. Under reg.
4 they are a Child Benefit qualifying young person until the 31 August
after their 16th birthday, and so a Housing Benefit young person (HB Regs
2006 reg. 19), whose benefit lifts the cap (reg. 75F(1)). Both
expectations and the docstring now say so; Universal Credit's exemption
is unchanged.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…outes

Brings in #2299 on main with #2279 and #2387.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
MaxGhenis added a commit that referenced this pull request Oct 22, 2026
…lusion

Brings in #2301's apprentice fix and the restack on main with #2279,
apprentice-on-a-course wording and this PR's Income Support input.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
MaxGhenis and others added 2 commits October 21, 2026 21:53
Three comments still said the Housing Benefit cap exceptions leave out a
16-year-old in neither non-advanced education nor approved training
(#2287). Under reg. 4 the model's Child Benefit qualifying young person
now counts every 16-year-old for the year, whatever their education, so
the exceptions and the cap rate agree on them. Comments and documentation
only; no formula changes.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
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github-actions Bot commented Oct 22, 2026 •

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Aggregate impact on certified data: pass

Base 582b86315c against head e4a6e8373d, both on enhanced_frs_2024_25.h5 (policyengine-uk-data 1.58.1, sha256 056e80fd8e91), fiscal years 2025-26 to 2031-32. Each year is a full microsimulation run on each side.

Checks: 0 broken by this change, 1 failing on both sides, 0 fixed. Moves flagged for review: 2 (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.disabled_students_allowance), 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

Measure Year Base Head Change
Relative poverty, after housing costs: children 2029-30 31.3% 31.5% +0.16pp
Relative poverty, after housing costs: children 2029-30 4,771k 4,795k +24.2k

Receipts by tax head

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Income tax +£1.8m +£1.8m +£1.9m +£1.9m +£2.0m +£2.1m +£2.2m

Spending by benefit and service

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Child Benefit +£5.2m +£5.4m +£5.6m +£5.7m +£5.9m +£6.0m +£6.2m
Disabled Students' Allowance suppressed suppressed suppressed suppressed suppressed suppressed suppressed

Caseloads

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Child Benefit +1.0k +1.0k +1.0k +1.0k +1.0k +1.0k +1.0k
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 +£1.8m +£1.8m +£1.9m +£1.9m +£2.0m +£2.1m +£2.2m
Government spending +£5.2m † +£5.4m † +£5.6m † +£5.7m † +£5.9m † +£6.0m † +£6.2m †
Government balance, each receipt once -£3.5m † -£3.6m † -£3.7m † -£3.8m † -£3.9m † -£3.9m † -£4.0m †

Model totals

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
gov_tax +£1.8m +£1.8m +£1.9m +£1.9m +£2.0m +£2.1m +£2.2m
household_tax +£1.8m +£1.8m +£1.9m +£1.9m +£2.0m +£2.1m +£2.2m
pre_budget_change_household_tax +£1.8m +£1.8m +£1.9m +£1.9m +£2.0m +£2.1m +£2.2m
gov_spending +£5.2m † +£5.4m † +£5.6m † +£5.7m † +£5.9m † +£6.0m † +£6.2m †
household_benefits +£5.2m † +£5.4m † +£5.6m † +£5.7m † +£5.9m † +£6.0m † +£6.2m †
gov_balance -£3.5m † -£3.6m † -£3.7m † -£3.8m † -£3.9m † -£3.9m † -£4.0m †

Household income totals

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Household net income +£3.5m † +£3.6m † +£3.7m † +£3.8m † +£3.9m † +£3.9m † +£4.0m †
Household net income (HBAI definition) +£3.5m +£3.6m +£3.7m +£3.8m +£3.9m +£3.9m +£4.0m

Poverty rates

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Absolute poverty, before housing costs: everyone -0.01pp -0.00pp -0.00pp -0.00pp -0.00pp -0.00pp 0
Absolute poverty, before housing costs: children -0.01pp -0.00pp -0.00pp -0.00pp -0.00pp -0.00pp 0
Absolute poverty, before housing costs: working-age adults -0.01pp -0.00pp -0.00pp -0.00pp -0.00pp -0.00pp 0
Absolute poverty, after housing costs: everyone 0 -0.01pp 0 0 0 0 0
Absolute poverty, after housing costs: children 0 -0.01pp 0 0 0 0 0
Absolute poverty, after housing costs: working-age adults 0 -0.01pp 0 0 0 0 0
Relative poverty, before housing costs: everyone 0 -0.01pp -0.01pp -0.01pp -0.01pp -0.01pp -0.01pp
Relative poverty, before housing costs: children 0 -0.01pp -0.01pp -0.01pp -0.01pp -0.01pp -0.01pp
Relative poverty, before housing costs: working-age adults 0 -0.01pp -0.01pp -0.01pp -0.01pp -0.01pp -0.01pp
Relative poverty, after housing costs: everyone 0 0 0 0 +0.06pp +0.01pp -0.01pp
Relative poverty, after housing costs: children 0 0 0 0 +0.16pp 0 -0.01pp
Relative poverty, after housing costs: working-age adults 0 0 0 0 +0.02pp +0.01pp -0.01pp
Relative poverty, after housing costs: pensioners 0 0 0 0 +0.04pp +0.00pp 0

People in poverty

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Absolute poverty, before housing costs: everyone -4.7k -203 -203 -204 -205 -206 0
Absolute poverty, before housing costs: children -1.9k -81 -81 -82 -82 -82 0
Absolute poverty, before housing costs: working-age adults -2.8k -122 -122 -122 -123 -124 0
Absolute poverty, after housing costs: everyone 0 -4.5k 0 0 0 0 0
Absolute poverty, after housing costs: children 0 -1.8k 0 0 0 0 0
Absolute poverty, after housing costs: working-age adults 0 -2.7k 0 0 0 0 0
Relative poverty, before housing costs: everyone 0 -4.5k -4.5k -4.5k -4.6k -4.6k -4.8k
Relative poverty, before housing costs: children 0 -1.8k -1.8k -1.8k -1.8k -1.8k -1.9k
Relative poverty, before housing costs: working-age adults 0 -2.7k -2.7k -2.7k -2.7k -2.7k -2.9k
Relative poverty, after housing costs: everyone 0 0 0 0 +39.6k +3.8k -4.6k
Relative poverty, after housing costs: children 0 0 0 0 +24.2k 0 -1.8k
Relative poverty, after housing costs: working-age adults 0 0 0 0 +11.0k +3.6k -2.8k
Relative poverty, after housing costs: pensioners 0 0 0 0 +4.4k +222 0

Inequality

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Gini coefficient, equivalised HBAI income before housing costs -0.0000 -0.0000 -0.0000 -0.0000 -0.0000 -0.0000 -0.0000

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 +£0.14 † +£0.14 † +£0.14 † +£0.14 † +£0.15 † +£0.15 † +£0.15 †
Decile 2: mean household_net_income per household +£0.29 † +£0.29 † +£0.29 † +£0.30 † +£0.31 † +£0.31 † +£0.32 †
Decile 3: mean household_net_income per household +£0.46 † +£0.48 † +£0.49 † +£0.51 † +£0.51 † +£0.52 † +£0.54 †
Decile 4: mean household_net_income per household +£0.09 † +£0.09 † +£0.10 † +£0.10 † +£0.10 † +£0.10 † +£0.09 †
Decile 6: mean household_net_income per household -£3.88 † -£6.13 † -£4.09 † -£4.08 † -£0.29 † -£2.92 † -£4.50 †
Decile 7: mean household_net_income per household +£3.05 † +£22 † +£3.20 † +£3.30 † +£2.00 † +£4.96 † +£3.38 †
Decile 9: mean household_net_income per household +£0.00 † +£0.00 † +£0.00 † +£0.00 † +£0.00 † +£0.00 † +£0.00 †

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 +£0 -£0 -£0 -£0 +£0 0
Raise higher rate by 1pp +£0 -£0 +£1 +£0 +£2 +£0 -£1
Raise personal allowance by ~800GBP/year +£0 -£0 +£0 0 0 +£0 -£1
Raise child benefit by 25GBP/week per additional child -£1.5m -£1.4m -£1.3m -£1.3m -£1.2m -£1.1m -£1.0m
Reduce Universal Credit taper rate to 20% -£1.6m -£1.6m -£1.7m -£1.7m -£2.1m -£2.1m -£2.2m
Raise Class 1 main employee NICs rate to 10% +£0 -£0 -£0 -£1 +£0 +£0 -£1
Raise VAT standard rate by 2pp +£8 -£0 +£0 -£0 +£1 +£0 -£1
Raise additional rate by 3pp +£0 -£0 -£0 -£0 0 +£0 0
Raise the Universal Credit standard allowance by 10% -£1 -£0 -£1 -£0 +£1 +£0 0
Raise the State Pension by 10% +£0 0 0 0 -£0 0 -£0

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 0 +£0 0 0 0 0
Raise higher rate by 1pp: change in income_tax +£0 0 +£0 0 -£0 +£0 0
Raise personal allowance by ~800GBP/year: change in income_tax 0 0 +£0 0 -£0 0 -£0
Raise child benefit by 25GBP/week per additional child: change in child_benefit +£1.7m +£1.6m +£1.5m +£1.4m +£1.4m +£1.3m +£1.2m
Reduce Universal Credit taper rate to 20%: change in universal_credit +£1.6m +£1.6m +£1.7m +£1.7m +£2.1m +£2.1m +£2.2m
Raise additional rate by 3pp: change in income_tax 0 +£0 +£0 0 0 0 0

Household net income by decile

Mean change in household net income per household, and as a share of the decile's base income; households stay in the base run's deciles.

Base decile 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Decile 1 fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change
Decile 2 fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change
Decile 3 fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change
Decile 4 fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change
Decile 5 0 0 0 0 0 0 0
Decile 6 fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change
Decile 7 0 0 0 0 0 0 0
Decile 8 0 0 0 0 0 0 0
Decile 9 fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change fewer than 10 households change
Decile 10 0 0 0 0 0 0 0
all 0 0 0 0 0 0 0
Year People gaining over £1 People losing over £1
2025-26 0.0% 0.0%
2026-27 0.0% 0.0%
2027-28 0.0% 0.0%
2028-29 0.0% 0.0%
2029-30 0.0% 0.0%
2030-31 0.0% 0.0%
2031-32 0.0% 0.0%

No change in any year: components the model counts twice; population.

Checks failing on both base and head (1)
  • VAT is never negative (sign:vat): 2025-26: 76 units below zero, a weighted £-54,797,972 in total; 2026-27: 76 units below zero, a weighted £-56,271,349 in total; 2027-28: 76 units below zero, a weighted £-57,609,146 in total
Counted-once check

Each of 84 components was raised by £1 per unit in 2026-27, and every head of its totals was read household by household: its own head must rise by exactly £1, no other tax head may move, no other benefit may rise, and the model's own total must move by what its heads moved. A head that breaks a rule is measured again twice: with every other head held at its baseline value, and with every other head held at its value after the first £1 while the component rises again. It fails where either still shows the response. 0 failed; 0 were skipped.

Provenance
Side Commit Runtime Environment hash Partition hash Time
base main 582b86315c uk 2.146.1 (files 792e7aaf1a15), core 3.33.2, py 3.13.16 aarch64 5d40da9d9749 f210f83d5be4 1511.11s
head #2301 merged into main e4a6e8373d uk 2.146.1 (files 2431056b039d), core 3.33.2, py 3.13.16 aarch64 5d40da9d9749 f210f83d5be4 1533.66s

Dataset: hf://policyengine/policyengine-uk-data-private/enhanced_frs_2024_25.h5@2526edbbb687a3b54dbb11272e5389e4b62d2ac2, sha256 056e80fd8e9151d78f432a25cde863340baee81304c6216a37fb575ce8563784 (verified on both sides), policyengine-uk-data 1.58.1.

Receipts by tax head: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Income tax £299.29bn £319.01bn £336.47bn £351.62bn £367.17bn £385.29bn £403.60bn
National Insurance (employee and self-employed) £52.58bn £54.94bn £56.75bn £58.48bn £60.62bn £62.57bn £65.03bn
National Insurance (employer) £152.64bn £159.18bn £164.14bn £168.73bn £176.11bn £181.72bn £188.90bn
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 £12.62bn £13.06bn £13.55bn £14.04bn £14.54bn £15.09bn £15.65bn
Student loan repayments £7.83bn £8.12bn £8.35bn £8.56bn £8.79bn £9.04bn £9.38bn
VAT £253.71bn £260.53bn £266.72bn £273.14bn £279.83bn £286.71bn £293.71bn
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 £24.53bn £24.64bn £26.64bn £26.69bn £26.42bn £25.76bn £26.35bn
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 £4.28bn £4.43bn £4.44bn £4.46bn £4.48bn £4.51bn £4.53bn
Council tax £49.56bn £52.45bn £55.78bn £59.39bn £62.98bn £66.74bn £70.70bn
High value council tax surcharge £0.00bn £0.00bn £0.00bn £0.48bn £0.49bn £0.51bn £0.52bn
Northern Ireland domestic rates £0.55bn £0.58bn £0.61bn £0.63bn £0.67bn £0.70bn £0.73bn
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 £10.06bn £10.56bn £10.98bn £11.40bn £11.81bn £12.23bn £12.64bn
Land transaction tax (Wales) £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Land and buildings transaction tax (Scotland) £0.01bn £0.01bn £0.02bn £0.02bn £0.02bn £0.02bn £0.02bn
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 £122.15bn £126.64bn £127.57bn £129.47bn £133.29bn £137.24bn £141.32bn
Pension Credit £6.68bn £7.07bn £7.06bn £7.13bn £7.26bn £7.39bn £7.49bn
Winter Fuel Payment £1.70bn £1.68bn £1.59bn £1.58bn £1.57bn £1.55bn £1.52bn
Pension Age Winter Heating Payment (Scotland) £0.19bn £0.20bn £0.20bn £0.21bn £0.21bn £0.22bn £0.22bn
Universal Credit £78.81bn £83.11bn £84.93bn £86.69bn £87.61bn £89.03bn £90.35bn
Housing Benefit £8.59bn £8.93bn £9.19bn £9.34bn £9.61bn £9.87bn £10.15bn
Council Tax Reduction £1.99bn £2.03bn £2.08bn £2.13bn £2.18bn £2.23bn £2.29bn
Employment and Support Allowance (income-related) £2.12bn £2.18bn £2.23bn £2.28bn £2.33bn £2.39bn £2.45bn
Employment and Support Allowance (contribution-based) £5.22bn £5.36bn £5.49bn £5.62bn £5.76bn £5.90bn £6.04bn
Jobseeker's Allowance (income-based) £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Jobseeker's Allowance (contribution-based) £0.29bn £0.30bn £0.30bn £0.31bn £0.32bn £0.33bn £0.33bn
Income Support £0.12bn £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 £27.05bn £28.19bn £28.94bn £29.64bn £30.37bn £31.11bn £31.87bn
Disability Living Allowance £7.52bn £7.83bn £8.04bn £8.24bn £8.44bn £8.65bn £8.86bn
Attendance Allowance £8.71bn £9.08bn £9.32bn £9.55bn £9.78bn £10.02bn £10.26bn
Carer's Allowance £4.50bn £4.69bn £4.81bn £4.93bn £5.05bn £5.17bn £5.29bn
Carer Support Payment (Scotland) £0.31bn £0.32bn £0.33bn £0.34bn £0.35bn £0.36bn £0.36bn
Carer's Allowance Supplement (Scotland) £0.00bn £0.04bn £0.04bn £0.04bn £0.04bn £0.04bn £0.04bn
Severe Disablement Allowance £0.03bn £0.03bn £0.03bn £0.03bn £0.03bn £0.03bn £0.03bn
Industrial Injuries Disablement Benefit £0.51bn £0.52bn £0.53bn £0.54bn £0.56bn £0.57bn £0.59bn
Armed Forces Compensation Scheme £0.61bn £0.62bn £0.64bn £0.65bn £0.67bn £0.69bn £0.70bn
War Widow's or Widower's Pension £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Child Benefit £16.24bn £16.91bn £17.33bn £17.74bn £18.17bn £18.61bn £19.05bn
Scottish Child Payment £0.50bn £0.52bn £0.53bn £0.55bn £0.56bn £0.57bn £0.58bn
Two Child Limit Payment (Scotland, counterfactual) £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Healthy Start vouchers £0.05bn £0.05bn £0.05bn £0.05bn £0.05bn £0.05bn £0.05bn
Maternity Allowance £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Statutory Maternity Pay £3.32bn £3.41bn £3.49bn £3.57bn £3.66bn £3.75bn £3.84bn
Statutory Paternity Pay £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn £0.00bn
Statutory Sick Pay £1.13bn £1.16bn £1.19bn £1.22bn £1.25bn £1.28bn £1.31bn
Sure Start Maternity Grant £0.01bn £0.01bn £0.01bn £0.01bn £0.01bn £0.01bn £0.01bn
Bereavement Support Payment £0.67bn £0.69bn £0.70bn £0.72bn £0.74bn £0.76bn £0.78bn
Tax-Free Childcare £0.55bn £0.56bn £0.57bn £0.58bn £0.60bn £0.61bn £0.59bn
Extended childcare entitlement £2.66bn £3.14bn £3.23bn £3.30bn £3.38bn £3.47bn £3.55bn
Universal childcare entitlement £3.32bn £3.59bn £3.69bn £3.78bn £3.88bn £3.99bn £4.08bn
Targeted childcare entitlement £0.57bn £0.60bn £0.62bn £0.63bn £0.65bn £0.66bn £0.67bn
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 £0.20bn £0.20bn £0.20bn £0.20bn £0.20bn £0.20bn £0.20bn
Adult Dependants' Grant £0.06bn £0.06bn £0.04bn £0.04bn £0.04bn £0.04bn £0.04bn
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 £204.68bn £205.46bn £206.22bn £207.04bn £207.96bn £208.89bn £209.79bn
State education spending £0.02bn £0.02bn £0.02bn £0.02bn £0.02bn £0.02bn £0.02bn
Transport subsidy spending £25.15bn £25.25bn £25.34bn £25.44bn £25.55bn £25.67bn £25.78bn
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 11,308k 11,208k 10,906k 10,812k 10,860k 10,908k 10,955k
Pension Credit 1,491k 1,489k 1,478k 1,459k 1,459k 1,457k 1,453k
Winter Fuel Payment 7,092k 7,011k 6,601k 6,517k 6,493k 6,381k 6,254k
Pension Age Winter Heating Payment (Scotland) 806k 807k 807k 805k 809k 812k 816k
Universal Credit 6,371k 6,379k 6,409k 6,420k 6,395k 6,387k 6,371k
Housing Benefit 1,254k 1,252k 1,254k 1,240k 1,245k 1,247k 1,249k
Council Tax Reduction 3,186k 3,211k 3,224k 3,245k 3,264k 3,280k 3,293k
Employment and Support Allowance (income-related) 187k 188k 188k 189k 190k 190k 191k
Employment and Support Allowance (contribution-based) 722k 724k 727k 730k 733k 737k 740k
Jobseeker's Allowance (income-based) 0k 0k 0k 0k 0k 0k 0k
Jobseeker's Allowance (contribution-based) 67k 67k 68k 68k 68k 69k 69k
Income Support 25k 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 3,581k 3,595k 3,608k 3,623k 3,639k 3,655k 3,671k
Disability Living Allowance 1,296k 1,301k 1,306k 1,311k 1,317k 1,323k 1,329k
Attendance Allowance 1,701k 1,708k 1,714k 1,721k 1,729k 1,736k 1,744k
Carer's Allowance 1,038k 1,042k 1,046k 1,050k 1,055k 1,059k 1,064k
Carer Support Payment (Scotland) 71k 72k 72k 72k 73k 73k 73k
Carer's Allowance Supplement (Scotland) 0k 72k 72k 72k 73k 73k 73k
Severe Disablement Allowance 4k 4k 4k 4k 4k 4k 4k
Industrial Injuries Disablement Benefit 137k 138k 139k 139k 140k 140k 141k
Armed Forces Compensation Scheme 94k 94k 94k 95k 95k 95k 96k
War Widow's or Widower's Pension 0k 0k 0k 0k 0k 0k 0k
Child Benefit 8,137k 8,166k 8,186k 8,216k 8,250k 8,283k 8,315k
Scottish Child Payment 352k 354k 355k 356k 357k 358k 357k
Two Child Limit Payment (Scotland, counterfactual) 0k 0k 0k 0k 0k 0k 0k
Healthy Start vouchers 200k 201k 202k 203k 204k 204k 205k
Maternity Allowance 0k 0k 0k 0k 0k 0k 0k
Statutory Maternity Pay 334k 335k 336k 338k 339k 341k 342k
Statutory Paternity Pay 0k 0k 0k 0k 0k 0k 0k
Statutory Sick Pay 182k 183k 183k 184k 185k 186k 186k
Sure Start Maternity Grant 26k 26k 26k 27k 27k 27k 27k
Bereavement Support Payment 98k 98k 99k 99k 100k 100k 101k
Tax-Free Childcare 1,017k 1,028k 1,028k 1,033k 1,034k 1,038k 1,023k
Extended childcare entitlement 665k 671k 675k 677k 682k 686k 687k
Universal childcare entitlement 986k 989k 992k 997k 1,002k 1,013k 1,015k
Targeted childcare entitlement 119k 120k 120k 121k 121k 122k 121k
Care to Learn 0k 0k 0k 0k 0k 0k 0k
Childcare Grant 0k 0k 0k 0k 0k 0k 0k
Parents' Learning Allowance 98k 99k 99k 100k 100k 100k 101k
Adult Dependants' Grant 18k 18k 12k 13k 13k 13k 13k
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 £899.38bn £939.24bn £976.19bn £1,009.39bn £1,045.66bn £1,082.61bn £1,123.48bn
Government spending £536.24bn † £550.46bn † £556.58bn † £563.62bn † £572.16bn † £581.38bn † £590.56bn †
Government balance, each receipt once £363.14bn † £388.79bn † £419.61bn † £445.77bn † £473.51bn † £501.22bn † £532.92bn †
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 £902.51bn £942.37bn £979.32bn £1,012.52bn £1,048.79bn £1,085.74bn £1,126.61bn
household_tax £496.17bn £522.66bn £548.45bn £570.64bn £592.85bn £617.30bn £644.01bn
pre_budget_change_household_tax £488.34bn £514.54bn £540.10bn £561.60bn £583.57bn £607.76bn £634.11bn
gov_spending £536.24bn † £550.46bn † £556.58bn † £563.62bn † £572.16bn † £581.38bn † £590.56bn †
household_benefits £536.24bn † £550.46bn † £556.58bn † £563.62bn † £572.16bn † £581.38bn † £590.56bn †
gov_balance £366.27bn † £391.92bn † £422.74bn † £448.90bn † £476.64bn † £504.35bn † £536.05bn †
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 £1,657.06bn £1,719.25bn £1,771.68bn £1,821.99bn £1,872.88bn £1,930.99bn £2,001.98bn
Household net income £1,657.86bn † £1,706.28bn † £1,737.92bn † £1,772.03bn † £1,808.11bn † £1,849.73bn † £1,901.48bn †
Household net income (HBAI definition) £1,466.42bn £1,513.07bn £1,545.11bn £1,578.08bn £1,612.10bn £1,651.13bn £1,701.58bn
Population: head levels
Measure (head) 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
People 69,514k 69,778k 70,036k 70,316k 70,626k 70,944k 71,249k
Benefit units 35,247k 35,381k 35,512k 35,654k 35,811k 35,972k 36,127k
Households 31,167k 31,285k 31,401k 31,526k 31,665k 31,808k 31,944k
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 15.9% 15.0% 15.5% 15.6% 15.7% 15.8% 15.8%
Absolute poverty, before housing costs: children 23.7% 20.9% 21.6% 21.4% 21.6% 21.8% 21.7%
Absolute poverty, before housing costs: working-age adults 13.8% 13.4% 14.0% 14.1% 14.2% 14.3% 14.3%
Absolute poverty, before housing costs: pensioners 13.7% 13.2% 13.3% 13.5% 13.6% 13.7% 13.7%
Absolute poverty, after housing costs: everyone 21.1% 20.6% 21.3% 21.5% 21.9% 22.2% 22.3%
Absolute poverty, after housing costs: children 32.1% 30.2% 30.9% 31.1% 31.7% 32.3% 32.5%
Absolute poverty, after housing costs: working-age adults 19.6% 19.4% 20.2% 20.4% 20.8% 21.0% 21.0%
Absolute poverty, after housing costs: pensioners 12.8% 12.6% 12.6% 13.1% 13.4% 13.4% 13.4%
Relative poverty, before housing costs: everyone 16.9% 16.4% 16.4% 16.6% 16.6% 16.7% 16.7%
Relative poverty, before housing costs: children 25.6% 23.5% 23.2% 23.2% 23.2% 23.2% 23.2%
Relative poverty, before housing costs: working-age adults 14.4% 14.4% 14.6% 14.8% 14.9% 15.0% 14.9%
Relative poverty, before housing costs: pensioners 15.0% 14.9% 14.4% 14.7% 14.3% 14.3% 14.6%
Relative poverty, after housing costs: everyone 21.7% 21.3% 21.4% 21.5% 21.7% 21.9% 22.0%
Relative poverty, after housing costs: children 33.0% 31.6% 31.0% 31.1% 31.5% 31.6% 32.0%
Relative poverty, after housing costs: working-age adults 20.0% 20.0% 20.3% 20.4% 20.6% 20.8% 20.9%
Relative poverty, after housing costs: pensioners 13.7% 13.1% 12.8% 13.0% 12.8% 12.9% 13.2%
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 11,051k 10,435k 10,856k 10,959k 11,091k 11,220k 11,234k
Absolute poverty, before housing costs: children 3,558k 3,141k 3,261k 3,253k 3,298k 3,334k 3,335k
Absolute poverty, before housing costs: working-age adults 5,860k 5,735k 6,068k 6,164k 6,235k 6,314k 6,321k
Absolute poverty, before housing costs: pensioners 1,634k 1,559k 1,527k 1,543k 1,558k 1,572k 1,579k
Absolute poverty, after housing costs: everyone 14,663k 14,362k 14,907k 15,144k 15,491k 15,755k 15,874k
Absolute poverty, after housing costs: children 4,809k 4,555k 4,676k 4,719k 4,835k 4,939k 4,994k
Absolute poverty, after housing costs: working-age adults 8,333k 8,323k 8,775k 8,931k 9,122k 9,275k 9,329k
Absolute poverty, after housing costs: pensioners 1,521k 1,484k 1,456k 1,493k 1,533k 1,541k 1,551k
Relative poverty, before housing costs: everyone 11,780k 11,459k 11,518k 11,656k 11,703k 11,827k 11,874k
Relative poverty, before housing costs: children 3,840k 3,536k 3,504k 3,522k 3,540k 3,552k 3,563k
Relative poverty, before housing costs: working-age adults 6,154k 6,157k 6,353k 6,461k 6,528k 6,633k 6,625k
Relative poverty, before housing costs: pensioners 1,786k 1,766k 1,661k 1,673k 1,636k 1,643k 1,686k
Relative poverty, after housing costs: everyone 15,110k 14,866k 14,956k 15,109k 15,320k 15,517k 15,691k
Relative poverty, after housing costs: children 4,948k 4,756k 4,684k 4,715k 4,795k 4,840k 4,914k
Relative poverty, after housing costs: working-age adults 8,531k 8,560k 8,793k 8,917k 9,065k 9,191k 9,254k
Relative poverty, after housing costs: pensioners 1,631k 1,551k 1,479k 1,477k 1,460k 1,486k 1,523k
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 0.3074 0.3052 0.3066 0.3072 0.3078 0.3084 0.3094
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 £17,700 † £17,996 † £17,934 † £17,992 † £18,328 † £18,507 † £18,680 †
Decile 2: mean household_net_income per household £28,323 † £29,102 † £28,705 † £28,983 † £29,330 † £29,734 † £30,318 †
Decile 3: mean household_net_income per household £34,630 † £35,808 † £36,446 † £37,019 † £37,221 † £37,812 † £38,493 †
Decile 4: mean household_net_income per household £39,334 † £40,803 † £41,758 † £42,693 † £43,435 † £44,025 † £44,926 †
Decile 5: mean household_net_income per household £44,856 † £46,150 † £47,077 † £47,439 † £48,027 † £49,181 † £50,036 †
Decile 6: mean household_net_income per household £47,926 † £49,328 † £50,286 † £51,170 † £52,167 † £52,950 † £54,200 †
Decile 7: mean household_net_income per household £56,322 † £57,590 † £58,476 † £59,426 † £60,151 † £61,626 † £62,896 †
Decile 8: mean household_net_income per household £69,267 † £70,356 † £71,672 † £72,810 † £74,351 † £75,797 † £77,578 †
Decile 9: mean household_net_income per household £79,648 † £81,992 † £83,192 † £84,486 † £86,056 † £87,570 † £90,645 †
Decile 10: mean household_net_income per household £117,618 † £120,489 † £122,421 † £124,552 † £126,802 † £129,073 † £131,887 †
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 £6.21bn £6.50bn £6.70bn £6.90bn £7.11bn £7.34bn £7.62bn
Raise higher rate by 1pp £3.54bn £3.82bn £4.05bn £4.27bn £4.49bn £4.76bn £4.96bn
Raise personal allowance by ~800GBP/year £-3.83bn £-3.96bn £-4.03bn £-4.10bn £-4.19bn £-4.29bn £-2.02bn
Raise child benefit by 25GBP/week per additional child £-2.00bn £-1.76bn £-1.64bn £-1.54bn £-1.44bn £-1.34bn £-1.24bn
Reduce Universal Credit taper rate to 20% £-20.54bn £-21.10bn £-21.45bn £-21.88bn £-21.96bn £-22.33bn £-22.79bn
Raise Class 1 main employee NICs rate to 10% £11.06bn £11.51bn £11.83bn £12.14bn £12.47bn £12.81bn £13.29bn
Raise VAT standard rate by 2pp £25.01bn £25.68bn £26.29bn £26.92bn £27.58bn £28.26bn £28.95bn
Raise additional rate by 3pp £2.83bn £3.07bn £3.27bn £3.47bn £3.67bn £3.91bn £4.23bn
Raise the Universal Credit standard allowance by 10% £-3.04bn £-3.17bn £-3.24bn £-3.32bn £-3.37bn £-3.42bn £-3.47bn
Raise the State Pension by 10% £-7.81bn £-8.07bn £-7.99bn £-8.11bn £-8.36bn £-8.66bn £-9.02bn
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 £6.36bn £6.65bn £6.86bn £7.07bn £7.28bn £7.52bn £7.80bn
Raise higher rate by 1pp: change in income_tax £3.55bn £3.83bn £4.06bn £4.28bn £4.50bn £4.77bn £4.97bn
Raise personal allowance by ~800GBP/year: change in income_tax £-3.96bn £-4.10bn £-4.19bn £-4.26bn £-4.36bn £-4.47bn £-1.77bn
Raise child benefit by 25GBP/week per additional child: change in child_benefit £2.34bn £2.15bn £2.03bn £1.92bn £1.82bn £1.71bn £1.59bn
Reduce Universal Credit taper rate to 20%: change in universal_credit £20.53bn £21.09bn £21.44bn £21.87bn £21.95bn £22.32bn £22.78bn
Raise Class 1 main employee NICs rate to 10%: change in national_insurance £11.33bn £11.79bn £12.13bn £12.44bn £12.78bn £13.13bn £13.62bn
Raise VAT standard rate by 2pp: change in vat £25.01bn £25.68bn £26.29bn £26.92bn £27.58bn £28.26bn £28.95bn
Raise additional rate by 3pp: change in income_tax £2.83bn £3.07bn £3.27bn £3.47bn £3.67bn £3.91bn £4.23bn
Raise the Universal Credit standard allowance by 10%: change in universal_credit £3.04bn £3.17bn £3.25bn £3.32bn £3.37bn £3.43bn £3.47bn
Raise the State Pension by 10%: change in state_pension £10.72bn £11.23bn £11.37bn £11.62bn £12.08bn £12.54bn £13.07bn

MaxGhenis and others added 4 commits October 21, 2026 23:32
#2549 added other_members_with_awards ("As other_members") for the young
singles and working parents properties. It draws a 16-60-year-old outside
education, but unlike other_members it did not set
is_before_first_september_following_16th_birthday false. A drawn
16-year-old was therefore a UC qualifying young person, so the family
changed. In the shrunk case, a single 19-year-old in Wales with GBP 12,000
earnings, housing_benefit_applicable_income went from GBP 11,740 to 0, and
the two properties failed.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
reference_specified_benefit counted the school-leaver role as a young
person for Universal Credit only, matching the old model, where the
Child Benefit qualifying young person (and so Housing Benefit's young
person, reg. 19) had no route for a 16-year-old who has left education.
Under reg. 4 they are one for the year, so their DLA, PIP, AFIP or carer
benefit lifts the Housing Benefit cap too, as the formula now gives.
Neither scheme counts one receiving benefits in their own right.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
@MaxGhenis

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Parked until after the 28 October Budget under the UK hub's Budget triage (04:10Z 22 Oct: the QYP set is not Budget-material). Status at cf381c1:

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Child Tax Credit qualifying young person omits the 16-year-old rule and the 20 weeks after leaving (CTC Regs 2002 regs 4 and 5(3)(b))

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