policyengine-uk 2.40.1__py3-none-any.whl → 2.65.6__py3-none-any.whl

policyengine_uk/tests/policy/baseline/gov/hmrc/national_insurance/salary_sacrifice_pension_ni_employer.yaml

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+- name: No employer NI charge when salary sacrifice below £2,000 cap
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    employment_income: 40_000
+    pension_contributions_via_salary_sacrifice: 1_500
+    gov.hmrc.national_insurance.salary_sacrifice_pension_cap: 2_000
+    gov.contrib.behavioral_responses.salary_sacrifice_broad_base_haircut_rate: 0
+  output:
+    salary_sacrifice_pension_ni_employer: 0
+
+- name: Employer NI charge at 15% for moderate earner above cap
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    employment_income: 45_000
+    pension_contributions_via_salary_sacrifice: 2_250
+    gov.hmrc.national_insurance.salary_sacrifice_pension_cap: 2_000
+    gov.contrib.behavioral_responses.salary_sacrifice_broad_base_haircut_rate: 0
+  output:
+    # £250 excess * 15% = £37.50
+    salary_sacrifice_pension_ni_employer: (2_250 - 2_000) * 0.15
+
+- name: Employer NI charge at 15% for high earner with large excess
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    employment_income: 125_000
+    pension_contributions_via_salary_sacrifice: 25_000
+    gov.hmrc.national_insurance.salary_sacrifice_pension_cap: 2_000
+    gov.contrib.behavioral_responses.salary_sacrifice_broad_base_haircut_rate: 0
+  output:
+    # £23,000 excess * 15% = £3,450
+    salary_sacrifice_pension_ni_employer: (25_000 - 2_000) * 0.15
+
+- name: Employer NI charge for large salary sacrifice
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    employment_income: 80_000
+    pension_contributions_via_salary_sacrifice: 15_000
+    gov.hmrc.national_insurance.salary_sacrifice_pension_cap: 2_000
+    gov.contrib.behavioral_responses.salary_sacrifice_broad_base_haircut_rate: 0
+  output:
+    # £13,000 excess * 15% = £1,950
+    salary_sacrifice_pension_ni_employer: (15_000 - 2_000) * 0.15
+
+- name: No employer NI charge when exactly at cap
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    employment_income: 60_000
+    pension_contributions_via_salary_sacrifice: 2_000
+    gov.hmrc.national_insurance.salary_sacrifice_pension_cap: 2_000
+    gov.contrib.behavioral_responses.salary_sacrifice_broad_base_haircut_rate: 0
+  output:
+    salary_sacrifice_pension_ni_employer: 0
+
+- name: Employer NI charge for small excess over cap
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    employment_income: 35_000
+    pension_contributions_via_salary_sacrifice: 2_100
+    gov.hmrc.national_insurance.salary_sacrifice_pension_cap: 2_000
+    gov.contrib.behavioral_responses.salary_sacrifice_broad_base_haircut_rate: 0
+  output:
+    # £100 excess * 15% = £15
+    salary_sacrifice_pension_ni_employer: 100 * 0.15
+
+- name: Employer NI charge for low earner with high pension contribution
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    employment_income: 30_000
+    pension_contributions_via_salary_sacrifice: 5_000
+    gov.hmrc.national_insurance.salary_sacrifice_pension_cap: 2_000
+    gov.contrib.behavioral_responses.salary_sacrifice_broad_base_haircut_rate: 0
+  output:
+    # £3,000 excess * 15% = £450
+    salary_sacrifice_pension_ni_employer: (5_000 - 2_000) * 0.15
+
+- name: Employer NI on full redirected excess
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    employment_income: 45_000
+    pension_contributions_via_salary_sacrifice: 3_000
+    gov.hmrc.national_insurance.salary_sacrifice_pension_cap: 2_000
+    gov.contrib.behavioral_responses.salary_sacrifice_broad_base_haircut_rate: 0
+  output:
+    # £1,000 excess * 15% = £150
+    salary_sacrifice_pension_ni_employer: (3_000 - 2_000) * 0.15
+    # Full excess is redirected (no targeted haircut)
+    salary_sacrifice_returned_to_income: 1_000

policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_interest_rate.yaml

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+# Test student loan interest rate calculations
+# Interest rates vary by plan type and income (for Plan 2)
+# Note: RPI for 2025 is ~4.33% per OBR forecasts
+
+# Plan 2 income-contingent interest rate tests
+# Below lower threshold: RPI only
+# Above upper threshold: RPI + 3%
+# Between: linear taper
+
+- name: Plan 2 - Low income gets base rate (RPI only)
+  period: 2025
+  absolute_error_margin: 0.005
+  input:
+    people:
+      person:
+        student_loan_plan: PLAN_2
+        adjusted_net_income: 20_000
+  output:
+    # Below lower threshold, should be RPI (~4.33%)
+    plan_2_interest_rate: 0.0433
+
+- name: Plan 2 - High income gets max rate (RPI + 3%)
+  period: 2025
+  absolute_error_margin: 0.005
+  input:
+    people:
+      person:
+        student_loan_plan: PLAN_2
+        adjusted_net_income: 60_000
+  output:
+    # Above upper threshold, should be RPI + 3% (~7.33%)
+    plan_2_interest_rate: 0.0733
+
+- name: Plan 2 - Mid income gets tapered rate
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person:
+        student_loan_plan: PLAN_2
+        adjusted_net_income: 40_000
+  output:
+    # Between thresholds, tapered rate ~5.8%
+    plan_2_interest_rate: 0.058
+
+# Plan 5 interest rate (RPI only, regardless of income)
+
+- name: Plan 5 - High income still gets RPI only
+  period: 2025
+  absolute_error_margin: 0.005
+  input:
+    people:
+      person:
+        student_loan_plan: PLAN_5
+        adjusted_net_income: 100_000
+  output:
+    # RPI only regardless of income (~4.33%)
+    plan_5_interest_rate: 0.0433
+
+# Postgraduate interest rate (RPI + 3%)
+
+- name: Postgraduate - Gets RPI + 3% regardless of income
+  period: 2025
+  absolute_error_margin: 0.005
+  input:
+    people:
+      person:
+        student_loan_plan: POSTGRADUATE
+        adjusted_net_income: 25_000
+  output:
+    # RPI + 3% regardless of income (~7.33%)
+    postgraduate_interest_rate: 0.0733
+
+# Unified student_loan_interest_rate dispatch tests
+
+- name: No loan returns zero interest rate
+  period: 2025
+  input:
+    people:
+      person:
+        student_loan_plan: NONE
+        adjusted_net_income: 50_000
+  output:
+    student_loan_interest_rate: 0
+
+- name: Dispatch to Plan 2 rate
+  period: 2025
+  absolute_error_margin: 0.005
+  input:
+    people:
+      person:
+        student_loan_plan: PLAN_2
+        adjusted_net_income: 60_000
+  output:
+    # Should match plan_2_interest_rate at high income (~7.33%)
+    student_loan_interest_rate: 0.0733
+
+- name: Dispatch to Postgraduate rate
+  period: 2025
+  absolute_error_margin: 0.005
+  input:
+    people:
+      person:
+        student_loan_plan: POSTGRADUATE
+        adjusted_net_income: 30_000
+  output:
+    # Should match postgraduate_interest_rate (~7.33%)
+    student_loan_interest_rate: 0.0733
+
+# Repayment rate tests
+
+- name: No loan returns zero repayment rate
+  period: 2025
+  input:
+    people:
+      person:
+        student_loan_plan: NONE
+  output:
+    student_loan_repayment_rate: 0
+
+- name: Plan 2 returns 9% repayment rate
+  period: 2025
+  input:
+    people:
+      person:
+        student_loan_plan: PLAN_2
+  output:
+    student_loan_repayment_rate: 0.09
+
+- name: Postgraduate returns 6% repayment rate
+  period: 2025
+  input:
+    people:
+      person:
+        student_loan_plan: POSTGRADUATE
+  output:
+    student_loan_repayment_rate: 0.06
+
+# Postgraduate repayment integration test
+# Note: Threshold uprated by RPI so ~21,909 for 2025
+
+- name: Postgraduate - Repayment above threshold at 6% rate
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    people:
+      person:
+        employment_income: 30_000
+        student_loan_plan: POSTGRADUATE
+  output:
+    # Postgraduate threshold ~£21,909 (uprated from £21,000)
+    # 6% of (30,000 - 21,909) = 6% of 8,091 = ~485
+    student_loan_repayment: 485

policyengine_uk/tests/policy/baseline/gov/hmrc/student_loans/student_loan_repayment.yaml

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+# Test student loan repayment calculations
+# Plan 2 threshold for 2025 is £28,470
+
+- name: Plan 2 - Income above threshold
+  period: 2025
+  input:
+    people:
+      person:
+        employment_income: 40_000
+        student_loan_plan: PLAN_2
+  output:
+    # 9% of (40,000 - 28,470) = 9% of 11,530 = 1,037.70
+    student_loan_repayment: 1_037.70
+
+- name: Plan 2 - Income below threshold
+  period: 2025
+  input:
+    people:
+      person:
+        employment_income: 25_000
+        student_loan_plan: PLAN_2
+  output:
+    student_loan_repayment: 0
+
+- name: Plan 1 - Income above threshold
+  period: 2024
+  input:
+    people:
+      person:
+        employment_income: 35_000
+        student_loan_plan: PLAN_1
+  output:
+    # Plan 1 threshold 2024 is £24,990
+    # 9% of (35,000 - 24,990) = 9% of 10,010 = 900.90
+    student_loan_repayment: 900.90
+
+- name: No student loan
+  period: 2025
+  input:
+    people:
+      person:
+        employment_income: 50_000
+        student_loan_plan: NONE
+  output:
+    student_loan_repayment: 0
+
+- name: Has student loan - true
+  period: 2025
+  input:
+    people:
+      person:
+        student_loan_plan: PLAN_2
+  output:
+    has_student_loan: true
+
+- name: Has student loan - false
+  period: 2025
+  input:
+    people:
+      person:
+        student_loan_plan: NONE
+  output:
+    has_student_loan: false
+
+# Plan 2 threshold tests for Autumn Budget 2025 freeze
+# Per GOV.UK announcement: threshold rises to £29,385 from April 2026
+# Per Budget 2025: frozen at £29,385 from 2027-28 until 2029-30
+# Reference: https://www.gov.uk/government/news/student-loans-interest-and-repayment-threshold-announcement-for-plan-2-and-plan-3-loans
+#
+# Note: Calendar year tests use the parameter value at January 1 of that year.
+# The £29,385 threshold takes effect from April 6, 2026, so:
+# - 2026 calendar year (Jan 1): uses £28,470 (from April 2025)
+# - 2027+ calendar years: use £29,385 (from April 2026)
+# For tax year 2026-27 calculations, the threshold is £29,385.
+
+- name: Plan 2 - 2027 threshold is £29,385 (tax year 2026-27 rate)
+  period: 2027
+  input:
+    people:
+      person:
+        employment_income: 40_000
+        student_loan_plan: PLAN_2
+  output:
+    # 9% of (40,000 - 29,385) = 9% of 10,615 = 955.35
+    student_loan_repayment: 955.35
+
+- name: Plan 2 - 2028 threshold frozen at £29,385
+  period: 2028
+  input:
+    people:
+      person:
+        employment_income: 40_000
+        student_loan_plan: PLAN_2
+  output:
+    # 9% of (40,000 - 29,385) = 9% of 10,615 = 955.35
+    student_loan_repayment: 955.35
+
+- name: Plan 2 - 2029 threshold frozen at £29,385
+  period: 2029
+  input:
+    people:
+      person:
+        employment_income: 40_000
+        student_loan_plan: PLAN_2
+  output:
+    # 9% of (40,000 - 29,385) = 9% of 10,615 = 955.35
+    student_loan_repayment: 955.35
+
+- name: Plan 2 - 2030 threshold resumed RPI uprating
+  period: 2030
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person:
+        employment_income: 40_000
+        student_loan_plan: PLAN_2
+  output:
+    # Threshold resumes RPI uprating from 2030
+    # 9% of (40,000 - ~30,064) = 9% of ~9,936 = ~894.26
+    student_loan_repayment: 894.26
+
+- name: Plan 2 - Income just below 2027 threshold
+  period: 2027
+  input:
+    people:
+      person:
+        employment_income: 29_000
+        student_loan_plan: PLAN_2
+  output:
+    student_loan_repayment: 0

policyengine_uk/tests/policy/baseline/household/wealth/vehicle.yaml

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+- name: Household with no vehicles does not own a vehicle
+  period: 2024
+  input:
+    num_vehicles: 0
+  output:
+    owns_vehicle: false
+
+- name: Household with one vehicle owns a vehicle
+  period: 2024
+  input:
+    num_vehicles: 1
+  output:
+    owns_vehicle: true
+
+- name: Household with multiple vehicles owns a vehicle
+  period: 2024
+  input:
+    num_vehicles: 3
+  output:
+    owns_vehicle: true
+
+- name: Default num_vehicles is zero
+  period: 2024
+  input: {}
+  output:
+    num_vehicles: 0
+    owns_vehicle: false

policyengine_uk/tests/policy/reforms/nov_2025_budget/income_source_tax_rates.yaml

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+# Tests for November 2025 Autumn Budget income source-specific tax rate increases
+#
+# From OBR Economic and Fiscal Outlook November 2025, paragraph 3.33:
+#
+# Dividends (from April 2026):
+# - Basic rate: 8.75% -> 10.75% (+2pp)
+# - Higher rate: 33.75% -> 35.75% (+2pp)
+# - Additional rate: NOT MENTIONED (stays at 39.35%)
+#
+# Savings (from April 2027):
+# - Basic rate: 20% -> 22% (+2pp)
+# - Higher rate: 40% -> 42% (+2pp)
+# - Additional rate: 45% -> 47% (+2pp)
+#
+# Property (from April 2027):
+# - Basic rate: 20% -> 22% (+2pp)
+# - Higher rate: 40% -> 42% (+2pp)
+# - Additional rate: 45% -> 47% (+2pp)
+
+# =============================================================================
+# DIVIDEND TAX RATE TESTS
+# =============================================================================
+
+# Test dividend rates BEFORE April 2026 (should be unchanged at 8.75/33.75/39.35)
+- name: Dividend tax at basic rate - 2025 (pre-reform)
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    # Person with just enough employment income for personal allowance
+    employment_income: 12570
+    dividend_income: 1500
+  output:
+    # Dividend allowance is £500 in 2025, so £1000 taxable at 8.75%
+    dividend_income_tax: 1000 * 0.0875
+
+- name: Dividend tax at higher rate - 2025 (pre-reform)
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    # Employment income pushes person into higher rate band
+    employment_income: 60000
+    dividend_income: 1500
+  output:
+    # All dividends (after £500 allowance) taxed at higher rate 33.75%
+    dividend_income_tax: 1000 * 0.3375
+
+# Test dividend rates AFTER April 2026 (basic and higher +2pp, additional unchanged)
+- name: Dividend tax at basic rate - 2027 (post-reform)
+  period: 2027
+  absolute_error_margin: 1
+  input:
+    employment_income: 12570
+    dividend_income: 1500
+  output:
+    # £1000 taxable at NEW basic rate 10.75%
+    dividend_income_tax: 1000 * 0.1075
+
+- name: Dividend tax at higher rate - 2027 (post-reform)
+  period: 2027
+  absolute_error_margin: 1
+  input:
+    employment_income: 60000
+    dividend_income: 1500
+  output:
+    # All dividends at NEW higher rate 35.75%
+    dividend_income_tax: 1000 * 0.3575
+
+- name: Dividend tax at additional rate - 2027 (post-reform, rate unchanged)
+  period: 2027
+  absolute_error_margin: 1
+  input:
+    employment_income: 200000
+    dividend_income: 1500
+  output:
+    # Additional rate UNCHANGED at 39.35% per OBR
+    dividend_income_tax: 1000 * 0.3935
+
+# =============================================================================
+# SAVINGS INCOME TAX RATE TESTS
+# Note: Savings starter rate provides up to £5000 at 0% for low earners.
+# We use higher income scenarios to avoid the starter rate complication.
+# =============================================================================
+
+# Test savings rates BEFORE April 2027 (should be standard 20/40/45)
+- name: Savings tax at higher rate - 2026 (pre-reform)
+  period: 2026
+  absolute_error_margin: 1
+  input:
+    # Higher rate earner - no starter rate applies
+    employment_income: 60000
+    savings_interest_income: 2000
+  output:
+    # Higher rate taxpayers get £500 savings allowance, so £1500 at 40%
+    savings_income_tax: 1500 * 0.40
+
+- name: Savings tax at additional rate - 2026 (pre-reform)
+  period: 2026
+  absolute_error_margin: 1
+  input:
+    employment_income: 200000
+    savings_interest_income: 2000
+  output:
+    # Additional rate taxpayers get £0 savings allowance, so £2000 at 45%
+    savings_income_tax: 2000 * 0.45
+
+# Test savings rates AFTER April 2027 (should be +2pp: 22/42/47)
+- name: Savings tax at higher rate - 2028 (post-reform)
+  period: 2028
+  absolute_error_margin: 1
+  input:
+    employment_income: 60000
+    savings_interest_income: 2000
+  output:
+    # £1500 at NEW rate 42%
+    savings_income_tax: 1500 * 0.42
+
+- name: Savings tax at additional rate - 2028 (post-reform)
+  period: 2028
+  absolute_error_margin: 1
+  input:
+    employment_income: 200000
+    savings_interest_income: 2000
+  output:
+    # £2000 at NEW rate 47%
+    savings_income_tax: 2000 * 0.47
+
+# =============================================================================
+# PROPERTY INCOME TAX RATE TESTS
+# Note: Property income is currently part of earned_income_tax. We need to
+# create a separate property_income_tax variable to implement source-specific rates.
+# =============================================================================
+
+# Test property rates BEFORE April 2027 (should be standard 20/40/45)
+- name: Property tax at basic rate - 2026 (pre-reform)
+  period: 2026
+  absolute_error_margin: 1
+  input:
+    employment_income: 12570
+    property_income: 2000
+  output:
+    # Property allowance is £1000, so £1000 taxable at 20%
+    property_income_tax: 1000 * 0.20
+
+- name: Property tax at higher rate - 2026 (pre-reform)
+  period: 2026
+  absolute_error_margin: 1
+  input:
+    employment_income: 60000
+    property_income: 2000
+  output:
+    # £1000 (after property allowance) all at 40% since employment income
+    # has already used up basic rate band
+    property_income_tax: 1000 * 0.40
+
+# Test property rates AFTER April 2027 (should be +2pp: 22/42/47)
+- name: Property tax at basic rate - 2028 (post-reform)
+  period: 2028
+  absolute_error_margin: 1
+  input:
+    employment_income: 12570
+    property_income: 2000
+  output:
+    # £1000 at NEW rate 22%
+    property_income_tax: 1000 * 0.22
+
+- name: Property tax at higher rate - 2028 (post-reform)
+  period: 2028
+  absolute_error_margin: 1
+  input:
+    employment_income: 60000
+    property_income: 2000
+  output:
+    # £1000 at NEW rate 42%
+    property_income_tax: 1000 * 0.42
+
+- name: Property tax at additional rate - 2028 (post-reform)
+  period: 2028
+  absolute_error_margin: 1
+  input:
+    employment_income: 200000
+    property_income: 2000
+  output:
+    # £1000 at NEW rate 47%
+    property_income_tax: 1000 * 0.47
+
+# =============================================================================
+# INTEGRATION TESTS - verify income_tax includes source-specific taxes
+# These tests verify that property_income_tax flows into total income_tax
+# =============================================================================
+
+- name: Property tax flows into income_tax - basic rate - 2028
+  period: 2028
+  absolute_error_margin: 1
+  input:
+    # Person with just personal allowance worth of employment income
+    employment_income: 12570
+    property_income: 2000
+  output:
+    # Property allowance is £1000, so £1000 taxable at 22%
+    property_income_tax: 220
+    # Total income_tax should include property_income_tax
+    # Employment: £0 (covered by PA), Property: £220
+    income_tax: 220
+
+- name: Property tax flows into income_tax - higher rate - 2028
+  period: 2028
+  absolute_error_margin: 1
+  input:
+    employment_income: 60000
+    property_income: 2000
+  output:
+    # £1000 at 42%
+    property_income_tax: 420
+    # income_tax = earned_income_tax + savings_income_tax + dividend_income_tax + property_income_tax
+    # Earned income tax on £60000: PA=£12570, taxable=£47430
+    # Basic rate (20%): £37700 at 20% = £7540
+    # Higher rate (40%): £9730 at 40% = £3892
+    # Total earned: £11432
+    # Property: £420
+    # Total: £11852
+    income_tax: 11852
+
+- name: Savings tax flows into income_tax - higher rate - 2028
+  period: 2028
+  absolute_error_margin: 1
+  input:
+    employment_income: 60000
+    savings_interest_income: 2000
+  output:
+    # £1500 at 42% (after £500 savings allowance)
+    savings_income_tax: 630
+    # Earned: £11432 (same as above)
+    # Savings: £630
+    # Total: £12062
+    income_tax: 12062