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Start England childcare entitlements in the term after birthdays - #2593

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@juaristi22 juaristi22 commented Oct 23, 2026 •

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Fixes #2588

Universal and targeted childcare awards now follow the term after the qualifying birthday, using the existing date-of-birth and age input contract. Terms start on 1 April, 1 September and 1 January; a birthday on a term's first day waits until the following term. This includes children who reach the qualifying age after the 6 October snapshot. Baseline targeted provision continues through the term before universal provision begins, so both annual awards can be positive in different terms.

A shared internal term calculation allocates legally available base hours first within working-parent provision, once in the same funded terms. It also keeps the receiving flags consistent with positive awards. Universal and targeted age parameters remain independently reformable; raising one does not extend the other across an arbitrary reform-created gap. Existing England, family eligibility, take-up, school/deferred-start and upper-age guards remain.

The model retains three equally weighted terms, its existing annual hours/rollout schedule and the existing national-average funding table sampled once for the model year, including the following January. All funded hours in a common term use the same qualifying age-band rate. These are annual valuation approximations, not provider fees or actual term lengths. The age-only whole-age fallback remains a 6 April birthday; existing 6 October date validation and data birth-month behavior are preserved.

Explicit inputs for any of these five existing annual variables retain the complete original eligibility and valuation route:

  • early_years_term_share_before_school
  • extended_childcare_entitlement_term_share
  • universal_childcare_entitlement
  • targeted_childcare_entitlement
  • extended_childcare_entitlement_total_per_child

Those shares and amounts are authoritative but do not identify individual terms. Calculated caches and model-written values do not become supplied inputs. No new public scalar term-share input is introduced. Annual family eligibility does not reconstruct a child's prior take-up history. Microcosm PR #1338 remains separate producer/consumer and private-data adoption work; this PR does not claim that adoption or a private-data retrofit is complete.

The source basis is the DfE publication record, its statutory guidance valid from 1 April 2026, especially A1.2, A1.4, A1.7 and A1.11, and SI 2014/2147 regulation 3.

Validation:

  • Focused locked Python execution: 133 actual passes across the birthday, receiving, entitlement-floor, funding-rate, working-parent-term, school-start, date-of-birth and current-education modules. The unchanged official selected outcome checker passed with data absent and zero skipped/unfinished cases.
  • The two corrected older fixture files passed all 23 cases with the official policyengine-core test ... -c policyengine_uk command. Their explicit synthetic 31 March birthdays preserve their documented full-year universal assumptions; the EntitledTo file remains a PolicyEngine regression comparison, not an externally verified EntitledTo match. All 265 other affected YAML cases retain qualified unchanged-source/runtime pass evidence. The 23 calls overlap 21 earlier passes and are not added to the earlier 288-case batch.
  • uv run --frozen --offline --no-sync make format passed Ruff formatting and lint. Formatting preserved all Python ASTs and every YAML/non-Python byte.
  • Full make test / make test-ci, private survey-wide validation, encoded parity and deployed/consumer acceptance were not run. Actual current-head Linux CI remains required.

Reproducer: policyengine_uk/tests/policy/baseline/gov/dfe/universal_childcare_entitlement/birthday_terms.yaml; policyengine_uk/tests/policy/baseline/gov/dfe/targeted_childcare_entitlement/birthday_terms.yaml; policyengine_uk/tests/test_childcare_birthday_receiving.py::test_receiving_follows_a_positive_native_birthday_term

axiom: needed

Follow-up validation: aggregate probes now preserve genuine and model-owned registered inputs, including inherited placement and cleanup after partial writes. All 236 selected Python tests passed, including 42 new controls, and the unchanged selected outcome checker passed. Formatting preserved every Python AST and non-Python source byte. The local runtime witness includes an independently qualified empty Core template storage directory. New-head CI remains pending.

Import-isolation follow-up: the standalone aggregate tool now loads the existing input-provenance registry and helpers only during simulation operations, preserving its pre-construction model fingerprint. One fresh combined selection passed all 369 Python tests, including the complete compare module and prior provenance controls, with the unchanged selected outcome checker passing. The original import-isolation assertion and all policy formulas, guard accounting rules and input-origin semantics remain unchanged. Formatting and lint passed; resulting-head Linux CI still requires verification.

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github-actions Bot commented Oct 23, 2026 •

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Aggregate impact on certified data: pass

Base 55cd7fb04b against head 95e730787a, 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: 35 (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
Universal childcare entitlement 2031-32 1,015k 1,108k +92.9k
Universal childcare entitlement 2030-31 1,013k 1,105k +92.5k
Universal childcare entitlement 2027-28 992k 1,082k +90.2k
Universal childcare entitlement 2029-30 1,002k 1,093k +90.3k
Universal childcare entitlement 2028-29 997k 1,087k +89.9k
Universal childcare entitlement 2026-27 989k 1,078k +89.4k
Universal childcare entitlement 2025-26 986k 1,075k +89.1k
Extended childcare entitlement 2031-32 743k 828k +84.6k
Extended childcare entitlement 2030-31 741k 826k +84.6k
Extended childcare entitlement 2029-30 737k 819k +82.5k
Extended childcare entitlement 2028-29 732k 814k +82.1k
Extended childcare entitlement 2027-28 728k 810k +81.8k
Extended childcare entitlement 2025-26 718k 799k +81.2k
Extended childcare entitlement 2026-27 724k 804k +79.7k
Targeted childcare entitlement 2025-26 98k 166k +67.6k
Targeted childcare entitlement 2031-32 84k 145k +60.6k
Targeted childcare entitlement 2030-31 97k 157k +60.4k
Targeted childcare entitlement 2029-30 96k 157k +60.1k
Targeted childcare entitlement 2028-29 96k 156k +59.9k
Targeted childcare entitlement 2027-28 96k 155k +59.6k
Targeted childcare entitlement 2026-27 98k 157k +59.4k
Extended childcare entitlement 2031-32 £3.70bn £3.98bn +£276.9m
Extended childcare entitlement 2030-31 £3.61bn £3.88bn +£272.9m
Extended childcare entitlement 2029-30 £3.53bn £3.79bn +£267.1m
Extended childcare entitlement 2028-29 £3.43bn £3.69bn +£260.3m
Extended childcare entitlement 2027-28 £3.36bn £3.62bn +£255.5m
Extended childcare entitlement 2026-27 £3.27bn £3.52bn +£250.2m
Universal childcare entitlement 2031-32 £2.78bn £2.54bn -£239.9m
Universal childcare entitlement 2030-31 £2.72bn £2.49bn -£237.1m
Universal childcare entitlement 2029-30 £2.64bn £2.41bn -£231.5m
Extended childcare entitlement 2025-26 £2.77bn £3.00bn +£229.2m
Universal childcare entitlement 2028-29 £2.58bn £2.35bn -£225.5m
Universal childcare entitlement 2027-28 £2.51bn £2.30bn -£219.5m
Universal childcare entitlement 2026-27 £2.45bn £2.24bn -£213.1m
Universal childcare entitlement 2025-26 £2.26bn £2.06bn -£197.5m

Spending by benefit and service

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Extended childcare entitlement +£229.2m +£250.2m +£255.5m +£260.3m +£267.1m +£272.9m +£276.9m
Universal childcare entitlement -£197.5m -£213.1m -£219.5m -£225.5m -£231.5m -£237.1m -£239.9m
Targeted childcare entitlement +£34.0m +£22.4m +£25.6m +£26.3m +£26.9m +£27.6m +£49.3m
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
Extended childcare entitlement +81.2k +79.7k +81.8k +82.1k +82.5k +84.6k +84.6k
Universal childcare entitlement +89.1k +89.4k +90.2k +89.9k +90.3k +92.5k +92.9k
Targeted childcare entitlement +67.6k +59.4k +59.6k +59.9k +60.1k +60.4k +60.6k
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 spending +£65.7m † +£59.5m † +£61.6m † +£61.1m † +£62.5m † +£63.3m † +£86.3m †
Government balance, each receipt once -£65.7m † -£59.5m † -£61.6m † -£61.1m † -£62.5m † -£63.3m † -£86.3m †

Model totals

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
gov_spending +£65.7m † +£59.5m † +£61.6m † +£61.1m † +£62.5m † +£63.3m † +£86.3m †
household_benefits +£65.7m † +£59.5m † +£61.6m † +£61.1m † +£62.5m † +£63.3m † +£86.3m †
gov_balance -£65.7m † -£59.5m † -£61.6m † -£61.1m † -£62.5m † -£63.3m † -£86.3m †

Household income totals

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Household net income +£65.7m † +£59.5m † +£61.6m † +£61.1m † +£62.5m † +£63.3m † +£86.3m †

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 -£0.44 † -£3.04 † -£2.48 † -£2.55 † -£2.76 † -£2.86 † -£2.92 †
Decile 2: mean household_net_income per household +£1.96 † +£8.65 † +£8.22 † +£8.48 † +£8.93 † +£8.49 † +£6.12 †
Decile 3: mean household_net_income per household +£13 † +£16 † +£16 † +£16 † +£15 † +£16 † +£19 †
Decile 4: mean household_net_income per household +£5.31 † -£1.29 † -£1.15 † -£1.28 † -£0.05 † +£0.41 † +£0.16 †
Decile 5: mean household_net_income per household +£2.56 † +£1.62 † +£1.98 † +£2.01 † +£2.05 † +£2.09 † +£2.71 †
Decile 6: mean household_net_income per household -£4.11 † -£5.00 † -£5.31 † -£5.15 † -£5.15 † -£5.30 † -£5.12 †
Decile 7: mean household_net_income per household +£8.66 † +£6.10 † +£3.44 † +£3.03 † +£2.95 † +£5.84 † +£5.14 †
Decile 8: mean household_net_income per household -£11 † -£7.41 † -£4.25 † -£4.08 † -£3.93 † -£7.54 † -£0.41 †
Decile 9: mean household_net_income per household +£3.92 † +£3.99 † +£3.56 † +£2.93 † +£2.74 † +£2.51 † +£2.13 †
Decile 10: mean household_net_income per household +£0.44 † +£0.37 † +£0.38 † +£0.42 † +£0.43 † +£0.17 † +£0.77 †

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 +£46 +£4 -£26 -£1 -£3 -£5 -£21
Raise higher rate by 1pp +£7 +£2 -£1 +£23 -£148 -£13 +£7
Raise personal allowance by ~800GBP/year +£14 +£23 -£27 +£4 +£49 +£60 -£84
Raise child benefit by 25GBP/week per additional child +£9 -£159 -£89 +£19 -£69 +£9 -£58
Reduce Universal Credit taper rate to 20% +£54 -£3 -£19 -£17 +£102 +£106 -£85
Raise Class 1 main employee NICs rate to 10% +£15 -£3 -£10 +£10 -£201 +£13 +£21.1m
Raise VAT standard rate by 2pp -£39 +£28 +£14 +£8 -£97 +£5 -£11
Raise additional rate by 3pp -£1 -£2 +£2 -£2 -£0 suppressed suppressed
Raise the Universal Credit standard allowance by 10% +£11 -£12 -£37 -£31 +£83 -£10 -£78
Raise the State Pension by 10% -£14 -£9 +£2 -£2 -£2 -£7 -£7

Standard reforms: change in each reform's target

Measure 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Raise additional rate by 3pp: change in income_tax 0 0 0 0 0 suppressed suppressed

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 0 -£3 (-0.0%) -£2 (-0.0%) -£3 (-0.0%) -£3 (-0.0%) -£3 (-0.0%) -£3 (-0.0%)
Decile 2 +£2 (+0.0%) +£9 (+0.0%) +£8 (+0.0%) +£8 (+0.0%) +£9 (+0.0%) +£8 (+0.0%) +£6 (+0.0%)
Decile 3 +£13 (+0.0%) +£16 (+0.0%) +£16 (+0.0%) +£16 (+0.0%) +£15 (+0.0%) +£16 (+0.0%) +£19 (+0.1%)
Decile 4 +£5 (+0.0%) -£1 (-0.0%) -£1 (-0.0%) -£1 (-0.0%) 0 0 0
Decile 5 +£3 (+0.0%) +£2 (+0.0%) +£2 (+0.0%) +£2 (+0.0%) +£2 (+0.0%) +£2 (+0.0%) +£3 (+0.0%)
Decile 6 -£4 (-0.0%) -£5 (-0.0%) -£5 (-0.0%) -£5 (-0.0%) -£5 (-0.0%) -£5 (-0.0%) -£5 (-0.0%)
Decile 7 +£9 (+0.0%) +£6 (+0.0%) +£3 (+0.0%) +£3 (+0.0%) +£3 (+0.0%) +£6 (+0.0%) +£5 (+0.0%)
Decile 8 -£11 (-0.0%) -£7 (-0.0%) -£4 (-0.0%) -£4 (-0.0%) -£4 (-0.0%) -£8 (-0.0%) 0
Decile 9 +£4 (+0.0%) +£4 (+0.0%) +£4 (+0.0%) +£3 (+0.0%) +£3 (+0.0%) +£3 (+0.0%) +£2 (+0.0%)
Decile 10 0 0 0 0 0 0 +£1 (+0.0%)
all +£2 (+0.0%) +£2 (+0.0%) +£2 (+0.0%) +£2 (+0.0%) +£2 (+0.0%) +£2 (+0.0%) +£3 (+0.0%)
Year People gaining over £1 People losing over £1
2025-26 1.9% 1.1%
2026-27 1.8% 1.1%
2027-28 1.8% 1.1%
2028-29 1.8% 1.1%
2029-30 1.8% 1.1%
2030-31 1.8% 1.1%
2031-32 1.8% 1.1%

No change in any year: receipts by tax head; population; poverty rates; people in poverty; inequality.

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 55cd7fb04b uk 2.148.5 (files ceb0c292cc4a), core 3.33.2, py 3.13.17 aarch64 c2bcb36ae6e8 d4c1e9f08160 1550.95s
head #2593 merged into main 95e730787a uk 2.148.5 (files c1669a311cfa), core 3.33.2, py 3.13.17 aarch64 c2bcb36ae6e8 d4c1e9f08160 1678.81s

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 £336.54bn £351.69bn £367.24bn £385.36bn £403.66bn
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 £49.21bn £51.88bn £54.97bn £58.29bn £61.55bn £64.92bn £68.49bn
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 on the household's own purchases £6.93bn £7.42bn £7.85bn £8.26bn £8.68bn £9.09bn £9.51bn
Stamp duty land tax paid by companies £3.13bn £3.13bn £3.13bn £3.13bn £3.13bn £3.13bn £3.13bn
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 £127.76bn £129.65bn £133.46bn £137.40bn £141.47bn
Pension Credit £6.68bn £7.07bn £7.09bn £7.16bn £7.28bn £7.42bn £7.52bn
Winter Fuel Payment £1.70bn £1.68bn £1.59bn £1.57bn £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 £75.54bn £80.75bn £83.40bn £85.21bn £86.21bn £87.61bn £88.91bn
Housing Benefit £8.59bn £8.93bn £9.19bn £9.33bn £9.61bn £9.87bn £10.15bn
Council Tax Reduction £1.98bn £2.03bn £2.07bn £2.11bn £2.16bn £2.21bn £2.25bn
Employment and Support Allowance (income-related) £0.79bn £0.81bn £0.83bn £0.85bn £0.87bn £0.89bn £0.91bn
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 £29.28bn £30.02bn £30.75bn £31.51bn £32.28bn
Disability Living Allowance £7.52bn £7.83bn £8.14bn £8.34bn £8.55bn £8.76bn £8.97bn
Attendance Allowance £8.71bn £9.08bn £9.43bn £9.67bn £9.90bn £10.15bn £10.40bn
Carer's Allowance £4.50bn £4.69bn £4.87bn £4.99bn £5.11bn £5.23bn £5.36bn
Carer Support Payment (Scotland) £0.31bn £0.32bn £0.34bn £0.34bn £0.35bn £0.36bn £0.37bn
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 £16.23bn £16.91bn £17.53bn £17.96bn £18.39bn £18.84bn £19.29bn
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 £3.00bn £3.52bn £3.62bn £3.69bn £3.79bn £3.88bn £3.98bn
Universal childcare entitlement £2.06bn £2.24bn £2.30bn £2.35bn £2.41bn £2.49bn £2.54bn
Targeted childcare entitlement £0.51bn £0.51bn £0.52bn £0.53bn £0.55bn £0.56bn £0.52bn
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 1,456k 1,453k
Winter Fuel Payment 7,091k 7,011k 6,599k 6,512k 6,493k 6,379k 6,248k
Pension Age Winter Heating Payment (Scotland) 806k 807k 807k 805k 809k 812k 816k
Universal Credit 6,361k 6,370k 6,404k 6,419k 6,390k 6,387k 6,368k
Housing Benefit 1,254k 1,252k 1,254k 1,239k 1,245k 1,247k 1,249k
Council Tax Reduction 3,187k 3,212k 3,224k 3,245k 3,262k 3,280k 3,294k
Employment and Support Allowance (income-related) 71k 71k 71k 72k 72k 72k 72k
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 8,136k 8,165k 8,185k 8,215k 8,249k 8,282k 8,314k
Scottish Child Payment 352k 354k 355k 359k 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 1,018k 1,029k 1,028k 1,033k 1,034k 1,039k 1,023k
Extended childcare entitlement 799k 804k 810k 814k 819k 826k 828k
Universal childcare entitlement 1,075k 1,078k 1,082k 1,087k 1,093k 1,105k 1,108k
Targeted childcare entitlement 166k 157k 155k 156k 157k 157k 145k
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 £899.03bn £938.67bn £975.44bn £1,008.36bn £1,044.30bn £1,080.86bn £1,121.34bn
Government spending £530.65bn † £545.65bn † £553.55bn † £560.66bn † £569.21bn † £578.37bn † £587.42bn †
Government balance, each receipt once £368.38bn † £393.02bn † £421.88bn † £447.69bn † £475.08bn † £502.49bn † £533.91bn †
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 £899.03bn £938.67bn £975.44bn £1,008.36bn £1,044.30bn £1,080.86bn £1,121.34bn
household_tax £492.68bn £518.96bn £544.57bn £566.48bn £588.35bn £612.42bn £638.73bn
pre_budget_change_household_tax £484.85bn £510.84bn £536.22bn £557.44bn £579.07bn £602.88bn £628.84bn
gov_spending £530.65bn † £545.65bn † £553.55bn † £560.66bn † £569.21bn † £578.37bn † £587.42bn †
household_benefits £530.65bn † £545.65bn † £553.55bn † £560.66bn † £569.21bn † £578.37bn † £587.42bn †
gov_balance £368.38bn † £393.02bn † £421.88bn † £447.69bn † £475.08bn † £502.49bn † £533.91bn †
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 £1,655.76bn † £1,705.18bn † £1,738.77bn † £1,773.23bn † £1,809.66bn † £1,851.60bn † £1,903.62bn †
Household net income (HBAI definition) £1,462.17bn £1,509.90bn £1,543.94bn £1,577.28bn £1,611.67bn £1,651.05bn £1,701.84bn
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 16.1% 15.2% 15.5% 15.7% 15.7% 15.8% 15.8%
Absolute poverty, before housing costs: children 24.2% 21.4% 21.6% 21.6% 21.7% 22.0% 21.8%
Absolute poverty, before housing costs: working-age adults 13.9% 13.5% 14.0% 14.2% 14.2% 14.3% 14.3%
Absolute poverty, before housing costs: pensioners 13.7% 13.2% 13.2% 13.4% 13.5% 13.5% 13.5%
Absolute poverty, after housing costs: everyone 21.6% 20.9% 21.4% 21.6% 21.9% 22.1% 22.3%
Absolute poverty, after housing costs: children 33.4% 30.9% 31.1% 31.3% 31.5% 32.0% 32.3%
Absolute poverty, after housing costs: working-age adults 19.9% 19.7% 20.3% 20.5% 20.8% 21.0% 21.1%
Absolute poverty, after housing costs: pensioners 12.8% 12.6% 12.6% 12.9% 13.1% 13.4% 13.4%
Relative poverty, before housing costs: everyone 17.2% 16.5% 16.5% 16.6% 16.4% 16.4% 16.4%
Relative poverty, before housing costs: children 26.4% 23.7% 23.4% 23.4% 22.9% 23.0% 22.9%
Relative poverty, before housing costs: working-age adults 14.7% 14.4% 14.7% 14.8% 14.7% 14.8% 14.8%
Relative poverty, before housing costs: pensioners 14.8% 14.8% 14.1% 14.2% 14.0% 14.0% 14.1%
Relative poverty, after housing costs: everyone 21.7% 21.1% 21.3% 21.3% 21.4% 21.4% 21.7%
Relative poverty, after housing costs: children 33.5% 31.3% 31.0% 30.8% 31.0% 31.0% 31.5%
Relative poverty, after housing costs: working-age adults 19.9% 19.8% 20.2% 20.3% 20.5% 20.5% 20.7%
Relative poverty, after housing costs: pensioners 13.0% 12.7% 12.6% 12.2% 12.1% 12.2% 12.5%
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 11,163k 10,583k 10,866k 11,011k 11,088k 11,228k 11,233k
Absolute poverty, before housing costs: children 3,629k 3,221k 3,263k 3,284k 3,310k 3,369k 3,350k
Absolute poverty, before housing costs: working-age adults 5,902k 5,806k 6,087k 6,198k 6,235k 6,305k 6,321k
Absolute poverty, before housing costs: pensioners 1,632k 1,556k 1,515k 1,529k 1,543k 1,555k 1,562k
Absolute poverty, after housing costs: everyone 15,000k 14,571k 14,968k 15,173k 15,433k 15,708k 15,854k
Absolute poverty, after housing costs: children 5,004k 4,656k 4,703k 4,745k 4,808k 4,897k 4,966k
Absolute poverty, after housing costs: working-age adults 8,476k 8,431k 8,814k 8,960k 9,130k 9,273k 9,341k
Absolute poverty, after housing costs: pensioners 1,520k 1,484k 1,451k 1,468k 1,496k 1,538k 1,547k
Relative poverty, before housing costs: everyone 11,974k 11,507k 11,542k 11,648k 11,548k 11,670k 11,705k
Relative poverty, before housing costs: children 3,963k 3,570k 3,543k 3,553k 3,489k 3,519k 3,518k
Relative poverty, before housing costs: working-age adults 6,246k 6,184k 6,378k 6,475k 6,459k 6,538k 6,554k
Relative poverty, before housing costs: pensioners 1,765k 1,753k 1,621k 1,620k 1,600k 1,613k 1,633k
Relative poverty, after housing costs: everyone 15,067k 14,732k 14,895k 14,945k 15,110k 15,214k 15,475k
Relative poverty, after housing costs: children 5,019k 4,715k 4,686k 4,669k 4,725k 4,753k 4,839k
Relative poverty, after housing costs: working-age adults 8,497k 8,516k 8,764k 8,884k 8,994k 9,060k 9,195k
Relative poverty, after housing costs: pensioners 1,551k 1,502k 1,445k 1,392k 1,391k 1,401k 1,441k
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 0.3088 0.3061 0.3068 0.3074 0.3078 0.3084 0.3095
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 £17,840 † £18,020 † £18,037 † £18,082 † £18,435 † £18,624 † £18,800 †
Decile 2: mean household_net_income per household £28,088 † £29,030 † £28,795 † £29,234 † £29,496 † £29,947 † £30,574 †
Decile 3: mean household_net_income per household £34,374 † £35,694 † £36,209 † £36,780 † £37,070 † £37,716 † £38,333 †
Decile 4: mean household_net_income per household £38,781 † £40,950 † £42,047 † £42,646 † £43,424 † £44,190 † £44,704 †
Decile 5: mean household_net_income per household £43,950 † £44,842 † £45,905 † £46,643 † £47,853 † £48,657 † £49,867 †
Decile 6: mean household_net_income per household £48,434 † £49,767 † £50,868 † £51,663 † £51,942 † £53,405 † £54,720 †
Decile 7: mean household_net_income per household £56,409 † £57,632 † £58,399 † £59,136 † £60,163 † £60,966 † £62,365 †
Decile 8: mean household_net_income per household £69,270 † £70,756 † £72,237 † £73,339 † £74,865 † £76,008 † £78,283 †
Decile 9: mean household_net_income per household £79,815 † £82,192 † £83,314 † £84,762 † £86,326 † £87,893 † £90,931 †
Decile 10: mean household_net_income per household £117,852 † £120,688 † £122,640 † £124,784 † £127,005 † £129,364 † £132,262 †
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 £6.22bn £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 £-4.30bn £-2.02bn
Raise child benefit by 25GBP/week per additional child £-2.00bn £-1.76bn £-1.58bn £-1.48bn £-1.38bn £-1.28bn £-1.17bn
Reduce Universal Credit taper rate to 20% £-20.49bn £-21.05bn £-21.50bn £-21.94bn £-22.03bn £-22.40bn £-22.87bn
Raise Class 1 main employee NICs rate to 10% £11.07bn £11.51bn £11.84bn £12.14bn £12.49bn £12.83bn £13.25bn
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 suppressed suppressed
Raise the Universal Credit standard allowance by 10% £-3.03bn £-3.16bn £-3.28bn £-3.35bn £-3.39bn £-3.44bn £-3.51bn
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 £1.96bn £1.85bn £1.74bn £1.63bn £1.51bn
Reduce Universal Credit taper rate to 20%: change in universal_credit £20.48bn £21.04bn £21.49bn £21.93bn £22.02bn £22.40bn £22.86bn
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 suppressed suppressed
Raise the Universal Credit standard allowance by 10%: change in universal_credit £3.03bn £3.16bn £3.28bn £3.36bn £3.41bn £3.47bn £3.52bn
Raise the State Pension by 10%: change in state_pension £10.72bn £11.23bn £11.37bn £11.62bn £12.08bn £12.54bn £13.07bn

@juaristi22

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Aggregate probe provenance is fixed in ff71de1b: synthetic and held values retain their input origin, with inherited slots restored after partial failures. All 236 selected tests passed, including 42 new controls; the selected outcome checker passed. New-head CI is pending.

@juaristi22

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Fixed the standalone aggregate-tool import regression by deferring the existing provenance imports until simulation operations. All 369 tests in the fresh combined compare/provenance selection passed, along with the unchanged selected outcome checker and Ruff. Resulting-head Linux CI still requires verification.

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juaristi22 marked this pull request as ready for review October 24, 2026 02:05

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Universal hours and the 2-year-old offer start on the age at 6 October, not the term after the birthday

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