policyengine-uk 2.35.0__py3-none-any.whl

policyengine_uk/parameters/gov/dwp/universal_credit/standard_allowance/amount.yaml

@@ -0,0 +1,87 @@
+description: Universal Credit standard allowance.
+SINGLE_YOUNG:
+  description: Standard allowance for single claimants under 25
+  values:
+    2015-04-01: 251.77
+    2020-04-06: 344.00 # From gov.uk and entitledto
+    2021-10-06: 257.33
+    2022-04-06: 265.31
+    2023-04-01: 292.11
+    2024-04-01: 
+      value: 311.68
+      reference:
+        - title: Benefits Uprating 2024/25 | Commons Library Briefing
+          href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf
+    2025-04-01: 316.98
+  metadata:
+    label: Universal Credit single amount (under 25)
+    uprating: gov.benefit_uprating_cpi
+    unit: currency-GBP
+    period: month
+SINGLE_OLD:
+  description: Standard allowance for single claimants over 25.
+  values:
+    2015-04-01: 317.82
+    2020-04-06: 411.51 # From gov.uk and entitledto
+    2021-10-06: 324.84
+    2022-04-06: 334.91
+    2023-04-01: 368.74
+    2024-04-01: 
+      value: 393.45
+      reference:
+        - title: Benefits Uprating 2024/25 | Commons Library Briefing
+          href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf
+    2025-04-01: 400.14
+  metadata:
+    label: Universal Credit single amount (over 25)
+    uprating: gov.benefit_uprating_cpi
+    unit: currency-GBP
+    period: month
+COUPLE_YOUNG:
+  description: Standard allowance for couples where both are under 25.
+  values:
+    2015-04-01: 395.20
+    2020-04-06: 490.60 # From gov.uk and entitledto
+    2021-10-06: 403.93
+    2022-04-06: 416.45
+    2023-04-01: 458.51
+    2024-04-01: 
+      value: 489.23
+      reference:
+        - title: Benefits Uprating 2024/25 | Commons Library Briefing
+          href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf
+    2025-04-01: 497.55
+  metadata:
+    label: Universal Credit couple amount (both under 25)
+    uprating: gov.benefit_uprating_cpi
+    unit: currency-GBP
+    period: month
+COUPLE_OLD:
+  description: Standard allowance for couples where one is over 25.
+  values:
+    2013-04-29: 489.06
+    2015-04-01: 498.89
+    2020-04-06: 596.58 # From gov.uk/entitledto
+    2021-10-06: 509.91
+    2022-04-06: 525.72
+    2023-04-01: 578.82
+    2024-04-01: 
+      value: 617.60
+      reference:
+        - title: Benefits Uprating 2024/25 | Commons Library Briefing
+          href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf
+    2025-04-01: 628.10
+  metadata:
+    label: Universal Credit couple amount (one over 25)
+    unit: currency-GBP
+    period: month
+metadata:
+  unit: currency-GBP
+  uprating: gov.benefit_uprating_cpi
+  propagate_metadata_to_children: true
+  reference:
+    # Values.
+    - https://www.legislation.gov.uk/uksi/2013/376/regulation/36
+    # As-of date.
+    - https://www.legislation.gov.uk/uksi/2013/376/regulation/1
+    - https://www.gov.uk/universal-credit/what-youll-get

policyengine_uk/parameters/gov/dwp/universal_credit/standard_allowance/claimant_type/age_threshold.yaml

@@ -0,0 +1,10 @@
+description: A higher Universal Credit standard allowance is provided to claimants over this age threshold.
+values:
+  2017-04-01: 25
+metadata:
+  unit: year
+  period: year
+  label: Universal Credit standard allowance claimant type age threshold
+  reference:
+    - title: The Universal Credit Regulations 2013 reg.36
+      href: https://www.legislation.gov.uk/uksi/2013/376/regulation/22/2021-04-12

policyengine_uk/parameters/gov/dwp/universal_credit/takeup_rate.yaml

@@ -0,0 +1,6 @@
+description: Take-up rate of Universal Credit.
+values:
+  2015-01-01: 0.55
+metadata:
+  unit: /1
+  label: Universal Credit take-up rate

policyengine_uk/parameters/gov/dwp/universal_credit/work_requirements/default_expected_hours.yaml

@@ -0,0 +1,10 @@
+description: Default expected hours worked per week for Universal Credit.
+values:
+  2013-04-29: 35
+metadata:
+  unit: hour
+  period: week
+  label: Universal Credit minimum income floor expected weekly hours worked
+  reference:
+    - title: The Universal Credit Regulations 2013, section 88
+      href: https://www.legislation.gov.uk/uksi/2013/376/regulation/88/2013-04-29

policyengine_uk/parameters/gov/dwp/winter_fuel_payment/amount/higher.yaml

@@ -0,0 +1,8 @@
+values:
+  2000-01-01: 300
+metadata:
+  unit: currency-GBP
+  label: Winter Fuel Payment higher amount
+  reference:
+    - href: https://www.legislation.gov.uk/uksi/2000/729/regulation/2
+      title: The Social Fund Winter Fuel Payment Regulations 2000

policyengine_uk/parameters/gov/dwp/winter_fuel_payment/amount/lower.yaml

@@ -0,0 +1,8 @@
+values:
+  2000-01-01: 200
+metadata:
+  unit: currency-GBP
+  label: Winter Fuel Payment lower amount
+  reference:
+    - href: https://www.legislation.gov.uk/uksi/2000/729/regulation/2
+      title: The Social Fund Winter Fuel Payment Regulations 2000

policyengine_uk/parameters/gov/dwp/winter_fuel_payment/eligibility/higher_age_requirement.yaml

@@ -0,0 +1,9 @@
+description: Age requirement to qualify for the higher Winter Fuel Payment.
+values:
+  2000-01-01: 80
+metadata:
+  unit: year
+  label: Winter Fuel Payment higher amount age requitement
+  reference:
+    - href: https://www.legislation.gov.uk/uksi/2000/729/regulation/2
+      title: The Social Fund Winter Fuel Payment Regulations 2000

policyengine_uk/parameters/gov/dwp/winter_fuel_payment/eligibility/require_benefits.yaml

@@ -0,0 +1,15 @@
+description: Whether receipt of means-tested benefits is required to qualify for the Winter Fuel Payment.
+values:
+  2000-01-01: false
+  2024-01-01: 
+    value: true
+    metadata:
+      reference:
+      - title: The Social Fund Winter Fuel Payment Regulations 2024 regulation 2
+        href: https://www.legislation.gov.uk/uksi/2024/869/regulation/2
+metadata:
+  unit: bool
+  label: Winter Fuel Payment means-tested benefits requirement
+  reference:
+    - href: https://www.legislation.gov.uk/uksi/2000/729/regulation/2
+      title: The Social Fund Winter Fuel Payment Regulations 2000

policyengine_uk/parameters/gov/dwp/winter_fuel_payment/eligibility/state_pension_age_requirement.yaml

@@ -0,0 +1,9 @@
+description: Whether individuals must be State Pension Age to qualify for the Winter Fuel Payment.
+values:
+  2000-01-01: true
+metadata:
+  unit: bool
+  label: Winter Fuel Payment State Pension Age requirement
+  reference:
+    - href: https://www.legislation.gov.uk/uksi/2000/729/regulation/2
+      title: The Social Fund Winter Fuel Payment Regulations 2000

policyengine_uk/parameters/gov/dwp/winter_fuel_payment/eligibility/taxable_income_test/maximum_taxable_income.yaml

@@ -0,0 +1,6 @@
+description: Households in England or Wales  with pensioners earning under this amount of yearly taxable income are eligible for the Winter Fuel Payment.
+values:
+  2000-01-01: 0
+metadata:
+  unit: currency-GBP
+  label: Winter Fuel Payment maximum taxable income

policyengine_uk/parameters/gov/dwp/winter_fuel_payment/eligibility/taxable_income_test/use_maximum_taxable_income.yaml

@@ -0,0 +1,6 @@
+description: When this is true, households in England or Wales with pensioners earning under the maximum taxable income are eligible for the Winter Fuel Payment.
+values:
+  2000-01-01: false
+metadata:
+  unit: bool
+  label: WFA maximum taxable income eligibility

policyengine_uk/parameters/gov/hmrc/README.md

@@ -0,0 +1 @@
+# HMRC

policyengine_uk/parameters/gov/hmrc/business_rates/README.md

@@ -0,0 +1 @@
+# Business rates

policyengine_uk/parameters/gov/hmrc/business_rates/statistics.yaml

@@ -0,0 +1,38 @@
+metadata:
+  economy: false
+  propagate_metadata_to_children: true
+revenue:
+  ENGLAND:
+    metadata:
+      reference:
+      - href: https://www.gov.uk/government/collections/national-non-domestic-rates-collected-by-councils#2021-to-2022
+        title: National non-domestic (non-residential) rates collected by councils
+          in England
+    values:
+      2019-01-01: 24967000000
+      2020-01-01: 16403000000
+      2021-01-01: 27222000000
+  NORTHERN_IRELAND:
+    metadata:
+      reference:
+      - href: https://minutes.belfastcity.gov.uk/documents/s81213/Terms%20of%20Reference.pdf
+        title: 2019 Review of Business Rates
+    values:
+      2018-01-01: 1334000000
+  SCOTLAND:
+    metadata:
+      reference:
+      - href: https://www.gov.scot/publications/non-domestic-rates-income-statistics/
+        title: Non-domestic (non-residential) rates income statistics
+    values:
+      2020-01-01: 1912000000
+      2021-01-01: 2123000000
+  WALES:
+    metadata:
+      reference:
+      - href: https://statswales.gov.wales/Catalogue/Local-Government/Finance/Non-Domestic-Rates/Estimates/nondomesticratesestimates-by-authority
+        title: "Non-domestic (non-residential) rates estimates by authority (\xA3\
+          \ thousand) | StatsWales"
+    values:
+      2020-01-01: 1053499000
+  description: Total revenue raised by Business Rates

policyengine_uk/parameters/gov/hmrc/cgt/README.md

@@ -0,0 +1 @@
+# Capital Gains Tax

policyengine_uk/parameters/gov/hmrc/cgt/additional_rate.yaml

@@ -0,0 +1,6 @@
+description: Capital gains tax rate on additional rate taxpayers. This parameter is under active development and reforms including it should not be cited.
+values:
+  2015-01-01: 0.2
+metadata:
+  unit: /1
+  label: Capital Gains Tax additional rate

policyengine_uk/parameters/gov/hmrc/cgt/annual_exempt_amount.yaml

@@ -0,0 +1,24 @@
+description: Annual Exempt Amount for individuals. This parameter is under active development and reforms including it should not be cited.
+values:
+  2018-01-01: 11_700
+  2019-01-01: 12_000
+  2020-01-01: 12_300
+  2023-01-01: 
+    value: 6_000
+    reference:
+      - title: Finance Act 2023 s. 8(2)
+        href: https://www.legislation.gov.uk/ukpga/2023/1/section/8
+  2024-01-01: 
+    value: 3_000
+    reference:
+      - title: Finance Act 2023 s. 8(2)
+        href: https://www.legislation.gov.uk/ukpga/2023/1/section/8
+metadata:
+  unit: currency-GBP
+  label: Annual Exempt Amount
+  uprating: gov.benefit_uprating_cpi
+  reference:
+    - title: Taxation of Chargeable Gains Act 1992 s. 1K(2) # Current law
+      href: https://www.legislation.gov.uk/ukpga/1992/12/section/1K
+    - title: GOV.UK | Capital Gains Tax rates and allowances # For 2018-22
+      href: https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances#tax-free-allowances-for-capital-gains-tax

policyengine_uk/parameters/gov/hmrc/cgt/basic_rate.yaml

@@ -0,0 +1,6 @@
+description: Capital gains tax rate on basic rate taxpayers. This parameter is under active development and reforms including it should not be cited.
+values:
+  2015-01-01: 0.1
+metadata:
+  unit: /1
+  label: Capital Gains Tax basic rate

policyengine_uk/parameters/gov/hmrc/cgt/higher_rate.yaml

@@ -0,0 +1,6 @@
+description: Capital gains tax rate on higher rate taxpayers. This parameter is under active development and reforms including it should not be cited.
+values:
+  2015-01-01: 0.2
+metadata:
+  unit: /1
+  label: Capital Gains Tax higher rate

policyengine_uk/parameters/gov/hmrc/child_benefit/README.md

@@ -0,0 +1 @@
+# Child Benefit

policyengine_uk/parameters/gov/hmrc/child_benefit/amount/additional.yaml

@@ -0,0 +1,61 @@
+description: Child Benefit amount for each additional child
+values:
+  2007-04-09:
+    value: 12.10
+    # Legislation.gov.uk amends this amount to £12.55, but
+    # the amendment it references directs that it should be
+    # amended to £12.10. We use the original amendment.
+    reference:
+      - title: The Child Benefit Up-rating Order 2007(2)(b)
+        href: https://www.legislation.gov.uk/uksi/2007/1053/article/2/made
+  2009-01-05:
+    value: 13.20
+    reference:
+      - title: The Child Benefit (Rates) (Amendment) Regulations 2008(3)(b)
+        href: https://www.legislation.gov.uk/uksi/2008/3246/regulation/3/made
+  2010-04-12:
+    value: 13.40
+    reference:
+      - title: The Child Benefit Up-rating Order 2010(2)(b)
+        href: https://www.legislation.gov.uk/uksi/2010/982/article/2/made
+  2014-04-07:
+    value: 13.55
+    reference:
+      - title: The Child Benefit and Tax Credits Up-rating Order 2014(2)(b)
+        href: https://www.legislation.gov.uk/uksi/2014/384/article/2/made
+  2015-04-06:
+    value: 13.70
+    reference:
+      - title: The Child Benefit and Tax Credits Up-rating Order 2015(2)(b)
+        href: https://www.legislation.gov.uk/uksi/2015/567/article/2/made
+  2020-04-06:
+    value: 13.95
+    reference:
+      - title: The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2020(5)(b)
+        href: https://www.legislation.gov.uk/uksi/2020/298/regulation/5/made
+  2021-04-12:
+    value: 14.00
+    reference:
+      - title: The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021(5)(b)
+        href: https://www.legislation.gov.uk/uksi/2021/156/regulation/5/made
+  2022-04-01: 14.45
+  2023-04-01: 15.90
+  2024-04-01: 
+    value: 16.95
+    reference:
+      - title: Benefits Uprating 2024/25 | Commons Library Briefing
+        href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf
+  2025-04-01: 
+    value: 17.25
+    reference:
+      - title: Benefits Uprating 2025/26 | Commons Library Briefing
+        href: https://researchbriefings.files.parliament.uk/documents/CBP-10105/CBP-10105.pdf
+metadata:
+  label: Child Benefit (additional)
+  name: CB_additional
+  period: week
+  unit: currency-GBP
+  uprating: gov.benefit_uprating_cpi
+  reference:
+    - title: The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021(5)(b)
+      href: https://www.legislation.gov.uk/uksi/2021/156/regulation/5/made

policyengine_uk/parameters/gov/hmrc/child_benefit/amount/eldest.yaml

@@ -0,0 +1,58 @@
+description: Child Benefit amount for the eldest or only child
+values:
+  2007-04-09:
+    value: 18.80
+    reference:
+      - title: The Child Benefit Up-rating Order 2007(2)(a)
+        href: https://www.legislation.gov.uk/uksi/2007/1053/article/2/made
+  2009-01-05:
+    value: 20.00
+    reference:
+      - title: The Child Benefit (Rates) (Amendment) Regulations 2008(3)(a)
+        href: https://www.legislation.gov.uk/uksi/2008/3246/regulation/3/made
+  2010-04-12:
+    value: 20.30
+    reference:
+      - title: The Child Benefit Up-rating Order 2010(2)(a)
+        href: https://www.legislation.gov.uk/uksi/2010/982/article/2/made
+  2014-04-07:
+    value: 20.50
+    reference:
+      - title: The Child Benefit and Tax Credits Up-rating Order 2014(2)(a)
+        href: https://www.legislation.gov.uk/uksi/2014/384/article/2/made
+  2015-04-06:
+    value: 20.70
+    reference:
+      - title: The Child Benefit and Tax Credits Up-rating Order 2015(2)(a)
+        href: https://www.legislation.gov.uk/uksi/2015/567/article/2/made
+  2020-04-06:
+    value: 21.05
+    reference:
+      - title: The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2020(5)(a)
+        href: https://www.legislation.gov.uk/uksi/2020/298/regulation/5/made
+  2021-04-12:
+    value: 21.15
+    reference:
+      - title: The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021(5)(a)
+        href: https://www.legislation.gov.uk/uksi/2021/156/regulation/5/made
+  2022-04-01: 21.80
+  2023-04-01: 24.00
+  2024-04-01: 
+    value: 25.60
+    reference:
+      - title: Benefits Uprating 2024/25 | Commons Library Briefing
+        href: https://researchbriefings.files.parliament.uk/documents/CBP-9872/CBP-9872.pdf
+  2025-04-01: 
+    value: 26.05
+    reference:
+      - title: Benefits Uprating 2025/26 | Commons Library Briefing
+        href: https://researchbriefings.files.parliament.uk/documents/CBP-10105/CBP-10105.pdf
+metadata:
+  label: Child Benefit (eldest)
+  name: CB_eldest
+  unit: currency-GBP
+  period: week
+  uprating: gov.benefit_uprating_cpi
+  reference:
+    - title: The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021(5)(b)
+      href: https://www.legislation.gov.uk/uksi/2021/156/regulation/5/made

policyengine_uk/parameters/gov/hmrc/child_benefit/amount/index.yaml

@@ -0,0 +1,3 @@
+metadata:
+  label: Maximum amount
+  description: The maximum amount of Child Benefit that can be paid for each child

policyengine_uk/parameters/gov/hmrc/child_benefit/opt_out_rate.yaml

@@ -0,0 +1,9 @@
+description: Percentage of fully HITC-liable families who opt out of Child Benefit.
+values:
+  2019-01-01: 0.23 # 3m families have ANI over £60k in the 2023 FRS, 683k families opt out of CB.
+metadata:
+  unit: /1
+  label: Child Benefit HITC-liable opt-out rate
+  reference:
+    - title: "Child Benefit Statistics: Annual Releast, August 2022"
+      href: https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022/child-benefit-statistics-annual-release-data-at-august-2022

policyengine_uk/parameters/gov/hmrc/child_benefit/takeup/by_age.yaml

@@ -0,0 +1,89 @@
+description: Share of eligible Child Benefit recipients that participate, by age
+brackets:
+  - threshold:
+      2022-01-01: 0
+    amount:
+      2022-01-01: 0.75
+  - threshold:
+      2022-01-01: 1
+    amount:
+      2022-01-01: 0.80
+  - threshold:
+      2022-01-01: 2
+    amount:
+      2022-01-01: 0.83
+  - threshold:
+      2022-01-01: 3
+    amount:
+      2022-01-01: 0.85
+  - threshold:
+      2022-01-01: 4
+    amount:
+      2022-01-01: 0.86
+  - threshold:
+      2022-01-01: 5
+    amount:
+      2022-01-01: 0.88
+  - threshold:
+      2022-01-01: 6
+    amount:
+      2022-01-01: 0.88
+  - threshold:
+      2022-01-01: 7
+    amount:
+      2022-01-01: 0.89
+  - threshold:
+      2022-01-01: 8
+    amount:
+      2022-01-01: 0.89
+  - threshold:
+      2022-01-01: 9
+    amount:
+      2022-01-01: 0.92
+  - threshold:
+      2022-01-01: 10
+    amount:
+      2022-01-01: 0.94
+  - threshold:
+      2022-01-01: 11
+    amount:
+      2022-01-01: 0.96
+  - threshold:
+      2022-01-01: 12
+    amount:
+      2022-01-01: 0.97
+  - threshold:
+      2022-01-01: 13
+    amount:
+      2022-01-01: 0.97
+  - threshold:
+      2022-01-01: 14
+    amount:
+      2022-01-01: 0.97
+  - threshold:
+      2022-01-01: 15
+    amount:
+      2022-01-01: 0.96
+  - threshold:
+      2022-01-01: 16
+    amount:
+      2022-01-01: 0.89
+  - threshold:
+      2022-01-01: 17
+    amount:
+      2022-01-01: 0.79
+  - threshold:
+      2022-01-01: 18
+    amount:
+      2022-01-01: 0.77
+  - threshold:
+      2022-01-01: 19
+    amount:
+      2022-01-01: 0.61
+metadata:
+  label: Child Benefit take-up rate
+  threshold_unit: year
+  amount_unit: /1
+  reference:
+    - title: "Child Benefit statistics: annual release"
+      href: https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022/child-benefit-statistics-annual-release-data-at-august-2022

policyengine_uk/parameters/gov/hmrc/child_benefit/takeup/overall.yaml

@@ -0,0 +1,9 @@
+description: Share of eligible children that participate in Child Benefit
+values:
+  2012-01-01: 0.97
+  2022-01-01: 0.89
+metadata:
+  unit: /1
+  reference:
+    - title: "Child Benefit statistics: 2022 annual release"
+      href: https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022/child-benefit-statistics-annual-release-data-at-august-2022#:~:text=since%202012%20the%20take%2Dup,level%20in%202022%20of%2089%25.

policyengine_uk/parameters/gov/hmrc/fuel_duty/README.md

@@ -0,0 +1 @@
+# Fuel duty

policyengine_uk/parameters/gov/hmrc/fuel_duty/petrol_and_diesel.yaml

@@ -0,0 +1,36 @@
+description: Fuel duty rate per litre of petrol and diesel.
+values:
+  2010-04-01: 0.5719
+  2010-10-01: 0.5819
+  2011-01-01: 0.5895
+  2011-03-23: 0.5795
+  2012-01-01: 0.6097
+  2013-04-01: 0.5795
+  2021-01-01: 0.5795
+  2022-03-23: 0.5295
+  2023-04-01:
+    value: 0.5295
+    metadata:
+      reference:
+      - title: Costing Document - Spring Budget 2023 (page 25)
+        href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1142824/Costing_Document_-_Spring_Budget_2023.pdf#page=25
+  2025-04-01:
+    value: 0.5795
+    metadata:
+      reference:
+      - title: Costing Document - Spring Budget 2023 (page 25)
+        href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1142824/Costing_Document_-_Spring_Budget_2023.pdf#page=25
+  2026-03-22:
+    value: 0.5295
+    metadata:
+      reference:
+      - title: Costing Document - Spring Budget 2025 (page 46)
+        href: https://assets.publishing.service.gov.uk/media/67e562fc33afcd62e4ca4c9e/SS25_Published_Costing_Document.pdf#page=46
+metadata:
+  unit: currency-GBP
+  name: fuel_duty_rate
+  label: Fuel duty rate (petrol and diesel)
+  uprating: gov.ons.rpi
+  reference:
+    - title: Hydrocarbon Oil Duties Act 1979 s. 6
+      href: https://www.legislation.gov.uk/ukpga/1979/5/section/6

policyengine_uk/parameters/gov/hmrc/income_tax/README.md

@@ -0,0 +1 @@
+# Income Tax

policyengine_uk/parameters/gov/hmrc/income_tax/adjusted_net_income_components.yaml

@@ -0,0 +1,19 @@
+description: Components of adjusted net income
+values:
+  0000-01-01:
+    - taxable_employment_income
+    - taxable_pension_income
+    - taxable_social_security_income
+    - taxable_self_employment_income
+    - taxable_property_income
+    - taxable_savings_interest_income
+    - taxable_dividend_income
+    - taxable_miscellaneous_income
+    
+metadata:
+  unit: list
+  label: Adjusted net income components
+  period: year
+  reference:
+    - title: "Income Tax Act 2007, s. 58 (1)"
+      href: https://www.legislation.gov.uk/ukpga/2007/3/section/58

policyengine_uk/parameters/gov/hmrc/income_tax/allowances/README.md

@@ -0,0 +1 @@
+# Tax allowances

policyengine_uk/parameters/gov/hmrc/income_tax/allowances/annual_allowance/README.md

@@ -0,0 +1 @@
+# Annual allowance

policyengine_uk/parameters/gov/hmrc/income_tax/allowances/annual_allowance/default.yaml

@@ -0,0 +1,8 @@
+description: Annual allowance for relief on pension contributions
+values:
+  2015-04-01: 40_000
+metadata:
+  unit: currency-GBP
+  reference: 
+  - title: Tax on your private pension contributions
+    href: https://www.gov.uk/tax-on-your-private-pension/annual-allowance

policyengine_uk/parameters/gov/hmrc/income_tax/allowances/annual_allowance/minimum.yaml

@@ -0,0 +1,8 @@
+description: Minimum annual allowance for relief on pension contributions
+values:
+  2015-04-01: 4_000
+metadata:
+  unit: currency-GBP
+  reference: 
+  - title: Work out your reduced (tapered) annual allowance
+    href: https://www.gov.uk/guidance/pension-schemes-work-out-your-tapered-annual-allowance

policyengine_uk/parameters/gov/hmrc/income_tax/allowances/annual_allowance/reduction_rate.yaml

@@ -0,0 +1,8 @@
+description: Reduction rate for the annual allowance
+values:
+  2015-04-01: 0.5
+metadata:
+  unit: marginal-rate
+  reference: 
+  - title: Tax on your private pension contributions
+    href: https://www.gov.uk/tax-on-your-private-pension/annual-allowance

policyengine_uk/parameters/gov/hmrc/income_tax/allowances/annual_allowance/taper.yaml

@@ -0,0 +1,8 @@
+description: Adjusted net income limit for tapering of the annual allowance
+values:
+  2015-04-01: 240_000
+metadata:
+  unit: currency-GBP
+  reference: 
+  - title: Tax on your private pension contributions
+    href: https://www.gov.uk/tax-on-your-private-pension/annual-allowance

policyengine_uk/parameters/gov/hmrc/income_tax/allowances/dividend_allowance.yaml

@@ -0,0 +1,14 @@
+description: Amount of dividend income untaxed per year
+values:
+  2016-04-06: 5_000
+  2018-04-06: 2_000
+  2023-04-06: 1_000
+  2024-04-06: 500
+metadata:
+  name: dividend_allowance
+  label: Dividend Allowance
+  period: year
+  unit: currency-GBP
+  reference: 
+  - title: Tax on dividends
+    href: https://www.gov.uk/tax-on-dividends 

policyengine_uk/parameters/gov/hmrc/income_tax/allowances/marriage_allowance/README.md

@@ -0,0 +1 @@
+# Marriage allowance