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

policyengine_uk/variables/gov/hmrc/national_insurance/salary_sacrifice_pension_ni_employee.py

@@ -0,0 +1,38 @@
+from policyengine_uk.model_api import *
+
+
+class salary_sacrifice_pension_ni_employee(Variable):
+    label = "Employee NI on salary sacrifice pension contributions above cap"
+    documentation = (
+        "Additional employee National Insurance contributions due to "
+        "salary sacrifice pension contributions exceeding the cap. "
+        "The full excess is redirected to regular pension contributions "
+        "and subject to NI (but gets income tax relief)."
+    )
+    entity = Person
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    reference = "https://policyengine.org/uk/research/uk-salary-sacrifice-cap"
+
+    def formula(person, period, parameters):
+        # Get the excess that's redirected to regular pension
+        # This is the amount subject to NI
+        excess = person("salary_sacrifice_returned_to_income", period)
+
+        # Use existing NI Class 1 parameters
+        ni_params = parameters(period).gov.hmrc.national_insurance.class_1
+        employment_income = person("employment_income", period)
+        upper_earnings_limit = (
+            ni_params.thresholds.upper_earnings_limit * WEEKS_IN_YEAR
+        )
+
+        # Apply appropriate NI rate based on income level
+        # Main rate (8%) for income <= UEL, additional rate (2%) for income > UEL
+        ni_rate = where(
+            employment_income <= upper_earnings_limit,
+            ni_params.rates.employee.main,
+            ni_params.rates.employee.additional,
+        )
+
+        return excess * ni_rate

policyengine_uk/variables/gov/hmrc/national_insurance/salary_sacrifice_pension_ni_employer.py

@@ -0,0 +1,27 @@
+from policyengine_uk.model_api import *
+
+
+class salary_sacrifice_pension_ni_employer(Variable):
+    label = "Employer NI on salary sacrifice pension contributions above cap"
+    documentation = (
+        "Additional employer National Insurance contributions due to "
+        "salary sacrifice pension contributions exceeding the cap. "
+        "The full excess is redirected to regular pension contributions "
+        "and subject to employer NI."
+    )
+    entity = Person
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    reference = "https://policyengine.org/uk/research/uk-salary-sacrifice-cap"
+
+    def formula(person, period, parameters):
+        # Get the excess that's redirected to regular pension
+        # This is the amount subject to employer NI
+        excess = person("salary_sacrifice_returned_to_income", period)
+
+        # Use existing NI Class 1 employer rate parameter
+        ni_params = parameters(period).gov.hmrc.national_insurance.class_1
+        employer_rate = ni_params.rates.employer
+
+        return excess * employer_rate

policyengine_uk/variables/gov/hmrc/pensions/pension_contributions_via_salary_sacrifice_adjusted.py

@@ -0,0 +1,31 @@
+from policyengine_uk.model_api import *
+
+
+class pension_contributions_via_salary_sacrifice_adjusted(Variable):
+    label = "Adjusted salary sacrifice pension contributions (capped)"
+    documentation = (
+        "The actual amount of salary sacrifice pension contributions after "
+        "applying the cap. Contributions above the cap are redirected to "
+        "regular employee pension contributions and subject to NI."
+    )
+    entity = Person
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    reference = "https://policyengine.org/uk/research/salary-sacrifice-cap"
+
+    def formula(person, period, parameters):
+        intended_ss = person(
+            "pension_contributions_via_salary_sacrifice", period
+        )
+        cap = parameters(
+            period
+        ).gov.hmrc.national_insurance.salary_sacrifice_pension_cap
+
+        # If cap is infinite, no adjustment needed
+        if np.isinf(cap):
+            return intended_ss
+
+        # Cap the salary sacrifice at the limit
+        # Excess is redirected to regular pension contributions
+        return min_(intended_ss, cap)

policyengine_uk/variables/gov/hmrc/pensions/salary_sacrifice_returned_to_income.py

@@ -0,0 +1,41 @@
+from policyengine_uk.model_api import *
+
+
+class salary_sacrifice_returned_to_income(Variable):
+    label = "Amount of salary sacrifice redirected to employee pension contributions"
+    documentation = (
+        "The amount of excess salary sacrifice (above the cap) that is redirected "
+        "to regular employee pension contributions. This maintains total pension savings "
+        "while subjecting the excess to National Insurance (but not income tax, since "
+        "regular pension contributions receive income tax relief). "
+        "\n\n"
+        "The full excess is redirected - the employer cost increase is handled via "
+        "the broad-base haircut (salary_sacrifice_broad_base_haircut) which reduces "
+        "ALL workers' employment income by ~0.16%, not just affected workers."
+    )
+    entity = Person
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    reference = "https://policyengine.org/uk/research/uk-salary-sacrifice-cap"
+
+    def formula(person, period, parameters):
+        intended_ss = person(
+            "pension_contributions_via_salary_sacrifice", period
+        )
+        cap = parameters(
+            period
+        ).gov.hmrc.national_insurance.salary_sacrifice_pension_cap
+
+        # If cap is infinite, no excess to redirect
+        if np.isinf(cap):
+            return 0
+
+        # Calculate excess above cap - full excess is redirected to regular
+        # employee pension contributions (no targeted haircut on the individual)
+        excess = max_(intended_ss - cap, 0)
+
+        # Full excess is redirected to employment income (and then to employee
+        # pension contributions for income tax relief). The employer NI cost
+        # increase is spread across ALL workers via salary_sacrifice_broad_base_haircut.
+        return excess

policyengine_uk/variables/gov/hmrc/student_loans/__init__.py

@@ -0,0 +1,2 @@
+from policyengine_uk.variables.gov.hmrc.student_loans.student_loan_plan import *
+from policyengine_uk.variables.gov.hmrc.student_loans.student_loan_repayment import *

policyengine_uk/variables/gov/hmrc/student_loans/plan_1_interest_rate.py

@@ -0,0 +1,23 @@
+from policyengine_uk.model_api import *
+
+
+class plan_1_interest_rate(Variable):
+    value_type = float
+    entity = Person
+    label = "Plan 1 student loan interest rate"
+    documentation = (
+        "Interest rate for Plan 1 student loans (pre-2012 England/Wales). "
+        "Set at the lower of RPI or Bank of England base rate + 1%. "
+        "Note: Actual rates are set annually in September using March RPI."
+    )
+    definition_period = YEAR
+    unit = "/1"
+    reference = "https://www.legislation.gov.uk/uksi/2009/470/regulation/21"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov
+        return min_(
+            p.economic_assumptions.yoy_growth.obr.rpi,
+            p.boe.base_rate
+            + p.hmrc.student_loans.interest_rates.plan_1.boe_margin,
+        )

policyengine_uk/variables/gov/hmrc/student_loans/plan_2_interest_rate.py

@@ -0,0 +1,31 @@
+from policyengine_uk.model_api import *
+import numpy as np
+
+
+class plan_2_interest_rate(Variable):
+    value_type = float
+    entity = Person
+    label = "Plan 2 student loan interest rate"
+    documentation = (
+        "Income-contingent interest rate for Plan 2 student loans. "
+        "RPI only below lower threshold, tapered to RPI+3% at upper threshold. "
+        "Note: Actual rates are set annually in September using March RPI."
+    )
+    definition_period = YEAR
+    unit = "/1"
+    reference = "https://www.legislation.gov.uk/uksi/2012/1309/regulation/10"
+
+    def formula(person, period, parameters):
+        income = person("adjusted_net_income", period)
+        p = parameters(period).gov.hmrc.student_loans
+        rpi = parameters(period).gov.economic_assumptions.yoy_growth.obr.rpi
+
+        # Per Regulation 21AB, lower interest threshold = repayment threshold
+        # Below lower: RPI only; above upper: RPI + 3%; between: linear taper
+        taper_fraction = np.clip(
+            (income - p.thresholds.plan_2)
+            / (p.interest_rates.plan_2.upper_threshold - p.thresholds.plan_2),
+            0,
+            1,
+        )
+        return rpi + p.interest_rates.plan_2.additional_rate * taper_fraction

policyengine_uk/variables/gov/hmrc/student_loans/plan_4_interest_rate.py

@@ -0,0 +1,22 @@
+from policyengine_uk.model_api import *
+
+
+class plan_4_interest_rate(Variable):
+    value_type = float
+    entity = Person
+    label = "Plan 4 student loan interest rate"
+    documentation = (
+        "Interest rate for Plan 4 student loans (Scotland). "
+        "Set at the lower of RPI or Bank of England base rate + 1%. "
+        "Same calculation as Plan 1, defined via amendments to SI 2009/470."
+    )
+    definition_period = YEAR
+    unit = "/1"
+    reference = [
+        "https://www.legislation.gov.uk/uksi/2009/470/regulation/21",
+        "https://www.legislation.gov.uk/uksi/2022/1335",  # Plan 4 amendments
+    ]
+
+    def formula(person, period, parameters):
+        # Plan 4 uses identical interest rate calculation as Plan 1
+        return person("plan_1_interest_rate", period)

policyengine_uk/variables/gov/hmrc/student_loans/plan_5_interest_rate.py

@@ -0,0 +1,18 @@
+from policyengine_uk.model_api import *
+
+
+class plan_5_interest_rate(Variable):
+    value_type = float
+    entity = Person
+    label = "Plan 5 student loan interest rate"
+    documentation = (
+        "Interest rate for Plan 5 student loans (from September 2023). "
+        "Set at RPI only - no additional percentage based on income."
+    )
+    definition_period = YEAR
+    unit = "/1"
+    reference = "https://www.legislation.gov.uk/uksi/2023/207/made"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov
+        return p.economic_assumptions.yoy_growth.obr.rpi

policyengine_uk/variables/gov/hmrc/student_loans/postgraduate_interest_rate.py

@@ -0,0 +1,23 @@
+from policyengine_uk.model_api import *
+
+
+class postgraduate_interest_rate(Variable):
+    value_type = float
+    entity = Person
+    label = "Postgraduate loan interest rate"
+    documentation = (
+        "Interest rate for Postgraduate loans (Master's and Doctoral). "
+        "Per Regulation 21B: 'RPI plus 3%'. "
+        "Unlike Plan 2, this rate applies regardless of income."
+    )
+    definition_period = YEAR
+    unit = "/1"
+    reference = "https://www.legislation.gov.uk/uksi/2009/470/regulation/21B"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov
+        # Per Regulation 21B: "RPI plus 3%"
+        return (
+            p.economic_assumptions.yoy_growth.obr.rpi
+            + p.hmrc.student_loans.interest_rates.postgraduate_additional_rate
+        )

policyengine_uk/variables/gov/hmrc/student_loans/student_loan_plan.py

@@ -0,0 +1,27 @@
+from policyengine_uk.model_api import *
+
+
+class StudentLoanPlan(Enum):
+    NONE = "NONE"
+    PLAN_1 = "PLAN_1"
+    PLAN_2 = "PLAN_2"
+    PLAN_4 = "PLAN_4"
+    PLAN_5 = "PLAN_5"
+    POSTGRADUATE = "POSTGRADUATE"
+
+
+class student_loan_plan(Variable):
+    value_type = Enum
+    possible_values = StudentLoanPlan
+    default_value = StudentLoanPlan.NONE
+    entity = Person
+    label = "Student loan plan type"
+    documentation = (
+        "The type of student loan plan the person is on. "
+        "Plan 1: Started before Sept 2012 (England/Wales) or any time (NI). "
+        "Plan 2: Started Sept 2012 - Aug 2023 (England/Wales). "
+        "Plan 4: Scotland. "
+        "Plan 5: Started Aug 2023 onwards (England). "
+        "Postgraduate: Master's or Doctoral loans."
+    )
+    definition_period = YEAR

policyengine_uk/variables/gov/hmrc/student_loans/student_loan_repayment.py

@@ -0,0 +1,91 @@
+from policyengine_uk.model_api import *
+from policyengine_uk.variables.gov.hmrc.student_loans.student_loan_plan import (
+    StudentLoanPlan,
+)
+
+
+class student_loan_repayment(Variable):
+    value_type = float
+    entity = Person
+    label = "Student loan repayment (modelled)"
+    documentation = (
+        "Annual student loan repayment calculated from income and plan type. "
+        "Repayments are 9% of income above threshold for Plans 1/2/4/5, "
+        "and 6% for Postgraduate loans."
+    )
+    definition_period = YEAR
+    unit = GBP
+
+    def formula(person, period, parameters):
+        plan = person("student_loan_plan", period)
+        income = person("adjusted_net_income", period)
+        p = parameters(period).gov.hmrc.student_loans
+
+        # Get threshold based on plan type
+        threshold = select(
+            [
+                plan == StudentLoanPlan.PLAN_1,
+                plan == StudentLoanPlan.PLAN_2,
+                plan == StudentLoanPlan.PLAN_4,
+                plan == StudentLoanPlan.PLAN_5,
+                plan == StudentLoanPlan.POSTGRADUATE,
+            ],
+            [
+                p.thresholds.plan_1,
+                p.thresholds.plan_2,
+                p.thresholds.plan_4,
+                p.thresholds.plan_5,
+                p.thresholds.postgraduate,
+            ],
+            default=np.inf,
+        )
+
+        rate = person("student_loan_repayment_rate", period)
+        return rate * max_(0, income - threshold)
+
+
+class has_student_loan(Variable):
+    value_type = bool
+    entity = Person
+    label = "Has student loan"
+    documentation = "Whether the person has a student loan."
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        plan = person("student_loan_plan", period)
+        return plan != StudentLoanPlan.NONE
+
+
+class student_loan_interest_rate(Variable):
+    value_type = float
+    entity = Person
+    label = "Student loan interest rate"
+    documentation = (
+        "Annual interest rate on student loan balance. "
+        "Plan 2 has income-contingent rates (RPI to RPI+3%). "
+        "Plans 1, 4, 5 and Postgraduate have fixed rates."
+    )
+    definition_period = YEAR
+    unit = "/1"
+
+    def formula(person, period, parameters):
+        plan = person("student_loan_plan", period)
+
+        # Select rate based on plan type
+        return select(
+            [
+                plan == StudentLoanPlan.PLAN_1,
+                plan == StudentLoanPlan.PLAN_2,
+                plan == StudentLoanPlan.PLAN_4,
+                plan == StudentLoanPlan.PLAN_5,
+                plan == StudentLoanPlan.POSTGRADUATE,
+            ],
+            [
+                person("plan_1_interest_rate", period),
+                person("plan_2_interest_rate", period),
+                person("plan_4_interest_rate", period),
+                person("plan_5_interest_rate", period),
+                person("postgraduate_interest_rate", period),
+            ],
+            default=0,
+        )

policyengine_uk/variables/gov/hmrc/student_loans/student_loan_repayment_rate.py

@@ -0,0 +1,31 @@
+from policyengine_uk.model_api import *
+from policyengine_uk.variables.gov.hmrc.student_loans.student_loan_plan import (
+    StudentLoanPlan,
+)
+
+
+class student_loan_repayment_rate(Variable):
+    value_type = float
+    entity = Person
+    label = "Student loan repayment rate"
+    documentation = (
+        "Percentage of income above threshold paid toward student loan. "
+        "9% for Plans 1/2/4/5, 6% for Postgraduate loans."
+    )
+    definition_period = YEAR
+    unit = "/1"
+    reference = "https://www.gov.uk/repaying-your-student-loan/what-you-pay"
+
+    def formula(person, period, parameters):
+        plan = person("student_loan_plan", period)
+        p = parameters(period).gov.hmrc.student_loans
+
+        return where(
+            plan == StudentLoanPlan.POSTGRADUATE,
+            p.postgraduate_repayment_rate,
+            where(
+                plan == StudentLoanPlan.NONE,
+                0,
+                p.repayment_rate,
+            ),
+        )

policyengine_uk/variables/gov/hmrc/would_claim_child_benefit.py

@@ -11,8 +11,12 @@ class would_claim_child_benefit(Variable):
     value_type = bool
 
     def formula(benunit, period, parameters):
+        claims_all_entitled_benefits = benunit(
+            "claims_all_entitled_benefits", period
+        )
         takeup_rate = parameters(period).gov.hmrc.child_benefit.takeup
         overall_p = takeup_rate.overall
-        return (random(benunit) < overall_p) * ~benunit(
+        random_takeup = (random(benunit) < overall_p) & ~benunit(
             "child_benefit_opts_out", period
         )
+        return claims_all_entitled_benefits | random_takeup

policyengine_uk/variables/household/demographic/benunit/benunit_count_adults.py

@@ -0,0 +1,11 @@
+from policyengine_uk.model_api import *
+
+
+class benunit_count_adults(Variable):
+    value_type = int
+    entity = BenUnit
+    label = "number of adults in the benefit unit"
+    definition_period = YEAR
+
+    def formula(benunit, period, parameters):
+        return add(benunit, period, ["is_adult"])

policyengine_uk/variables/household/demographic/is_disabled_for_benefits.py

@@ -14,4 +14,16 @@ class is_disabled_for_benefits(Variable):
             "dla",
             "pip",
         ]
-        return add(person, period, QUALIFYING_BENEFITS) > 0
+
+        p_claims_lcwra_if_on_pip_dla = 0.8
+        p_claims_lcwra_if_not_on_pip_dla = 0.13
+
+        random_seed = random(person)
+
+        on_qual_benefits = add(person, period, QUALIFYING_BENEFITS) > 0
+
+        return np.where(
+            on_qual_benefits,
+            random_seed < p_claims_lcwra_if_on_pip_dla,
+            random_seed < p_claims_lcwra_if_not_on_pip_dla,
+        )

policyengine_uk/variables/household/income/hbai_household_net_income.py

@@ -21,11 +21,39 @@ class hbai_household_net_income(Variable):
         "private_pension_income",
         "private_transfer_income",
         "maintenance_income",
-        "hbai_benefits",
         "free_school_meals",
         "free_school_fruit_veg",
         "free_school_milk",
         "free_tv_licence_value",
+        "child_benefit",
+        "esa_income",
+        "esa_contrib",
+        "housing_benefit",
+        "income_support",
+        "jsa_income",
+        "jsa_contrib",
+        "pension_credit",
+        "universal_credit",
+        "working_tax_credit",
+        "child_tax_credit",
+        "attendance_allowance",
+        "afcs",
+        "bsp",
+        "carers_allowance",
+        "dla",
+        "iidb",
+        "incapacity_benefit",
+        "pip",
+        "sda",
+        "state_pension",
+        "maternity_allowance",
+        "statutory_sick_pay",
+        "statutory_maternity_pay",
+        "ssmg",
+        "cost_of_living_support_payment",
+        "winter_fuel_allowance",
+        "tax_free_childcare",
+        "healthy_start_vouchers",
         # Reference for tax-free-childcare: https://assets.publishing.service.gov.uk/media/5e7b191886650c744175d08b/households-below-average-income-1994-1995-2018-2019.pdf
     ]
     subtracts = [

policyengine_uk/variables/household/income/hbai_household_net_income_ahc.py

@@ -17,3 +17,16 @@ class hbai_household_net_income_ahc(Variable):
         "mortgage_interest_repayment",
         "structural_insurance_payments",
     ]
+
+
+class real_hbai_household_net_income_ahc(Variable):
+    label = "real household net income after housing costs (HBAI definition)"
+    entity = Household
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+
+    def formula(household, period, parameters):
+        return household("hbai_household_net_income_ahc", period) * household(
+            "inflation_adjustment", period
+        )

policyengine_uk/variables/household/income/household_net_income.py

@@ -16,10 +16,14 @@ class household_net_income(Variable):
     ]
     subtracts = [
         "household_tax",
+        "pension_contributions",
     ]
 
     def formula(household, period, parameters):
         market_income = household("household_market_income", period)
         benefits = household("household_benefits", period)
         tax = household("household_tax", period)
-        return np.round(market_income + benefits - tax)
+        pension_contributions = add(
+            household, period, ["pension_contributions"]
+        )
+        return np.round(market_income + benefits - tax - pension_contributions)

policyengine_uk/variables/household/income/inflation_adjustment.py

@@ -19,3 +19,27 @@ class inflation_adjustment(Variable):
         current_period_cpi = cpi(period)
         now_cpi = cpi(datetime.datetime.now().strftime("%Y-01-01"))
         return now_cpi / current_period_cpi
+
+
+class inflation_adjustment_ahc(Variable):
+    label = f"inflation multiplier to get {datetime.datetime.now().year} after housing costs prices"
+    entity = Household
+    definition_period = YEAR
+    value_type = float
+    unit = "/1"
+
+    def formula(household, period, parameters):
+        cpi = (
+            parameters.gov.economic_assumptions.indices.obr.consumer_price_index
+        )
+        cpi_ahc = (
+            parameters.gov.economic_assumptions.indices.obr.consumer_price_index_ahc
+        )
+
+        cpi_ahc_val = cpi_ahc(period)
+        # Fall back to use cpi, for periods beyond 2029
+        if not cpi_ahc_val:
+            cpi_ahc_val = cpi(period)
+
+        now_cpi_ahc = cpi(datetime.datetime.now().strftime("%Y-01-01"))
+        return now_cpi_ahc / cpi_ahc_val

policyengine_uk/variables/household/post_tax_income.py

@@ -0,0 +1,12 @@
+from policyengine_uk.model_api import *
+
+
+class post_tax_income(Variable):
+    label = "post-tax income"
+    documentation = "The income of a household after taxes have been deducted."
+    entity = Household
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    adds = ["total_income"]
+    subtracts = ["income_tax", "national_insurance"]

policyengine_uk/variables/household/wealth/num_vehicles.py

@@ -0,0 +1,9 @@
+from policyengine_uk.model_api import *
+
+
+class num_vehicles(Variable):
+    label = "number of vehicles owned by the household"
+    documentation = "Imputed from WAS vcarnr7 variable"
+    entity = Household
+    definition_period = YEAR
+    value_type = int

policyengine_uk/variables/household/wealth/owns_vehicle.py

@@ -0,0 +1,17 @@
+from policyengine_uk.model_api import *
+
+
+class owns_vehicle(Variable):
+    label = "whether the household owns a vehicle"
+    documentation = (
+        "Used for calibration to NTS 2024 data "
+        "showing 78% of UK households own at least one car. "
+        "Source: https://www.gov.uk/government/statistics/national-travel-survey-2024"
+    )
+    reference = "https://www.gov.uk/government/statistics/national-travel-survey-2024/nts-2024-household-car-availability-and-trends-in-car-trips"
+    entity = Household
+    definition_period = YEAR
+    value_type = bool
+
+    def formula(household, period):
+        return household("num_vehicles", period) > 0

policyengine_uk/variables/input/consumption/property/council_tax.py

@@ -9,38 +9,3 @@ class council_tax(Variable):
     definition_period = YEAR
     unit = GBP
     quantity_type = FLOW
-
-    def formula(household, period, parameters):
-        if period.start.year < 2023:
-            # We don't have growth rates for council tax by nation before this.
-            return 0
-
-        if household.simulation.dataset is None:
-            return 0
-
-        data_year = household.simulation.dataset.time_period
-
-        original_ct = household("council_tax", data_year)
-
-        ct = parameters.gov.economic_assumptions.indices.obr.council_tax
-
-        def get_growth(country):
-            param = getattr(ct, country)
-            return param(period.start.year) / param(data_year)
-
-        country = household("country", period).decode_to_str()
-
-        return select(
-            [
-                country == "ENGLAND",
-                country == "WALES",
-                country == "SCOTLAND",
-                True,
-            ],
-            [
-                original_ct * get_growth("england"),
-                original_ct * get_growth("wales"),
-                original_ct * get_growth("scotland"),
-                original_ct,
-            ],
-        )