policyengine-uk 2.44.0__py3-none-any.whl → 2.45.0__py3-none-any.whl

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

@@ -1,6 +1,11 @@
 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
+  2025-04-06: 0.24
 metadata:
   unit: /1
   label: Capital Gains Tax additional rate
+  reference:
+    - title: Finance Act 2025(7)
+      href: https://www.legislation.gov.uk/ukpga/2025/8/section/7
+

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

@@ -1,6 +1,11 @@
 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
+  2025-04-06: 0.18
 metadata:
   unit: /1
   label: Capital Gains Tax basic rate
+  reference:
+    - title: Finance Act 2025(7)
+      href: https://www.legislation.gov.uk/ukpga/2025/8/section/7
+

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

@@ -1,6 +1,10 @@
 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
+  2025-04-06: 0.24
 metadata:
   unit: /1
   label: Capital Gains Tax higher rate
+  reference:
+    - title: Finance Act 2025(7)
+      href: https://www.legislation.gov.uk/ukpga/2025/8/section/7

policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/rates/employer.yaml

@@ -10,8 +10,8 @@ values:
     reference:
       - title: National Insurance rates and thresholds
         href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/882271/Table-a4.pdf
-  2025-04-06: 
+  2025-01-01: 
     value: 0.15
     reference:
-      - title: National Insurance rates and letters
-        href: https://www.gov.uk/national-insurance-rates-letters
+      - title: National Insurance Contributions (Secondary Class 1 Contributions) Act 2025(1)
+        href: https://www.legislation.gov.uk/ukpga/2025/11/section/1

policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/secondary_threshold.yaml

@@ -23,9 +23,13 @@ values:
           and National Insurance Funds Payments) Regulations 2022(6)
     value: 175
   2024-01-01: 175
-  2027-04-01:
-    value: 175
-    metadata:
-      reference:
-        - title: Spring Statement 2022
-          href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1062486/Spring_Statement_2022_Web_Accessible.pdf
+  2025-01-01: 
+    value: 96
+    reference:
+      - title: National Insurance Contributions (Secondary Class 1 Contributions) Act 2025(2)
+        href: https://www.legislation.gov.uk/ukpga/2025/11/section/2
+  2027-01-01: 
+    value: 96
+    reference:
+      - title: National Insurance Contributions (Secondary Class 1 Contributions) Act 2025(2)
+        href: https://www.legislation.gov.uk/ukpga/2025/11/section/2

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-2.44.0.dist-info → policyengine_uk-2.45.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-uk
-Version: 2.44.0
+Version: 2.45.0
 Summary: PolicyEngine tax and benefit system for the UK
 Project-URL: Homepage, https://github.com/PolicyEngine/policyengine-uk
 Project-URL: Repository, https://github.com/PolicyEngine/policyengine-uk
@@ -21,6 +21,7 @@ Classifier: Programming Language :: Python :: 3.12
 Classifier: Programming Language :: Python :: 3.13
 Classifier: Topic :: Scientific/Engineering :: Information Analysis
 Requires-Python: >=3.10
+Requires-Dist: jupyter-book>=2.0.0a0
 Requires-Dist: microdf-python>=1.0.2
 Requires-Dist: policyengine-core>=3.19.3
 Requires-Dist: pydantic>=2.11.7

{policyengine_uk-2.44.0.dist-info → policyengine_uk-2.45.0.dist-info}/RECORD

@@ -325,10 +325,10 @@ policyengine_uk/parameters/gov/hmrc/minimum_wage.yaml,sha256=1oMbevU0ESHR51mcAG3
 policyengine_uk/parameters/gov/hmrc/business_rates/README.md,sha256=9ud50i_gMjGj6VymF-nzFDTzkFRMMJx6ybpLwbWzvpI,17
 policyengine_uk/parameters/gov/hmrc/business_rates/statistics.yaml,sha256=DkG5FmVI7l3tOiSZuwvxEzSjKFd0cUzCUy-9ybLO9MM,1341
 policyengine_uk/parameters/gov/hmrc/cgt/README.md,sha256=7CYCRXpmL-WnUN3FBmMcFYvYFW-aBT4b7a__pEccwF4,20
-policyengine_uk/parameters/gov/hmrc/cgt/additional_rate.yaml,sha256=B9GCGD79uf4vqLPakKPqHFXJCAjUfL6Ycl_Hl2UQNiE,245
+policyengine_uk/parameters/gov/hmrc/cgt/additional_rate.yaml,sha256=zF-GLwlkZD6IHtOQR-TAAClqO4Q9KKj3lGI50y1lnlM,377
 policyengine_uk/parameters/gov/hmrc/cgt/annual_exempt_amount.yaml,sha256=fn9KWOkL2JRlcNx9adAOzvmPXyv-LdSNMKwZJXqF4LI,970
-policyengine_uk/parameters/gov/hmrc/cgt/basic_rate.yaml,sha256=eMsgUNlv3Ne942WwOigM9lgVMcrOtvGkx1gMZz54OEQ,235
-policyengine_uk/parameters/gov/hmrc/cgt/higher_rate.yaml,sha256=9HXdymGQ4mijqfuF1aAu7xsVGoksNtBF-d8DSn2JhXk,237
+policyengine_uk/parameters/gov/hmrc/cgt/basic_rate.yaml,sha256=m1VeU51E1YCM-VLg-pIBr2Wk0hvDaBCYPBgED_qLgPA,367
+policyengine_uk/parameters/gov/hmrc/cgt/higher_rate.yaml,sha256=8K0OSTM22QQ3ANfbe_0mrsg9VmiuNj06WxfhrbEFJZg,368
 policyengine_uk/parameters/gov/hmrc/child_benefit/README.md,sha256=I1wBH6qrEHjl-ZKj0RUuFxqISERrGrOfj14SKj6m4h0,16
 policyengine_uk/parameters/gov/hmrc/child_benefit/opt_out_rate.yaml,sha256=v_M5aLb3nbfAMnpCMI4fq2YUP-7ueHB3QfqMGTHnm4E,506
 policyengine_uk/parameters/gov/hmrc/child_benefit/amount/additional.yaml,sha256=YIpbNkGQxHjwYX2vkLvz6v49aznscREEqccOUMEsrM4,2437
@@ -386,14 +386,14 @@ policyengine_uk/parameters/gov/hmrc/national_insurance/README.md,sha256=a3h4gsZg
 policyengine_uk/parameters/gov/hmrc/national_insurance/index.yaml,sha256=EjxEdbkPMScjXDq1cxY7j6r9c9Qjg_VesFb0Pd6QYxM,105
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/README.md,sha256=xWgdlKZfJPDaUQEFwiEkBjiC4-1uxWfzx_dtwd8Vjag,10
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/rates/README.md,sha256=7BQUZXeqLAYckXMwDUfcQBuFTvTECmSMdGf9xDeTXNY,8
-policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/rates/employer.yaml,sha256=BxZ9RBToZEzj3YKclfCdcZbpmno0Ey86kw3L1XSNy3U,597
+policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/rates/employer.yaml,sha256=-0Mvrd2dtxK4KxJ_2XAGILHx4IQ_4ULrWCQDF6HIozQ,642
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/rates/employee/README.md,sha256=I9TSeENJLqEroihEgmacXcpLSTYk6xD0rZIdDtoyRlI,11
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/rates/employee/additional.yaml,sha256=27_wnSiLAkvmaYx8YayjA4hqZ3QifL6xvGRX22olMU0,844
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/rates/employee/main.yaml,sha256=TPGUGN6wMf5qU7-oOTB4J3yV-9JhVoFraxqUzfmj5wU,1347
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/README.md,sha256=A3U8dX-UwsRqx6VISR_0HE3DvhJN-LedFoylZYQA4gg,13
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/lower_earnings_limit.yaml,sha256=11ys64O-72FSt_bjyl2vZiYdgFNw_iGfhxzZh6a7wzE,1220
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/primary_threshold.yaml,sha256=lFwaQAMvG7KO9awxYU6fGSL13iQvFbodE3Q8pP3p1MU,1488
-policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/secondary_threshold.yaml,sha256=ngK5a4ED9FW0Xfl9pu0KiZYZMdjy4l49rdA-utAUli0,1219
+policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/secondary_threshold.yaml,sha256=7bGrfWbg85Nj41gmE2EBwZGzq9S5aOLJX-0MJVkXQ5A,1373
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/upper_earnings_limit.yaml,sha256=siF2hhpJUUqfZ-oSOlU_rsuFwQ6k80U62kbGreQvFhw,704
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_2/README.md,sha256=FUkXZpnOvHr6Ydifr9-o9FgL3hdkz1xzTn__5CyFzMk,10
 policyengine_uk/parameters/gov/hmrc/national_insurance/class_2/flat_rate.yaml,sha256=V5mZcTaIULBUSYhADoxfOx6hUllB8ut0aozezhx7ffg,1134
@@ -1259,7 +1259,7 @@ policyengine_uk/variables/household/income/equiv_household_net_income.py,sha256=
 policyengine_uk/variables/household/income/hbai_benefits.py,sha256=IPitXWgJcUo9c9XjlI-ho-Xd2xyirseRclW0qKE9Szk,957
 policyengine_uk/variables/household/income/hbai_excluded_income.py,sha256=UKYNFcfaP96xWYOnyEIe-0Z0hpDWBbbHpsJ-Ag6xKXM,477
 policyengine_uk/variables/household/income/hbai_excluded_income_change.py,sha256=jHQs3HXBjx7cREp-ljf09DBnitdHSq9jrjVmKmbARRA,596
-policyengine_uk/variables/household/income/hbai_household_net_income.py,sha256=FtzgrwZGxkMIx-FQdC6cP6ujMGVEfLcLH0pPSx_gSE4,1693
+policyengine_uk/variables/household/income/hbai_household_net_income.py,sha256=Tuvf8VMdldmz7GiM4KxFW5a4EuR196bUkQfTAn8u0YE,2406
 policyengine_uk/variables/household/income/hbai_household_net_income_ahc.py,sha256=2SeT8lSkEKHzcrCzW72-xMhWMIGbH-wrl9Uw1ON7E8A,470
 policyengine_uk/variables/household/income/hours_worked.py,sha256=hW4cUAV2xK3drDXXBmcqp5Soao4e7r9Xxfpwh7tBOx8,255
 policyengine_uk/variables/household/income/household_benefits.py,sha256=8NVY3BuNiLLQ23IRSY0xoOE8AZP_e_I2j5h432cFPK4,2389
@@ -1380,7 +1380,7 @@ policyengine_uk/variables/misc/spi_imputed.py,sha256=iPVlBF_TisM0rtKvO-3-PQ2UYCe
 policyengine_uk/variables/misc/uc_migrated.py,sha256=zFNcUJaO8gwmbL1iY9GKgUt3G6J9yrCraqBV_5dCvlM,306
 policyengine_uk/variables/misc/categories/lower_middle_or_higher.py,sha256=C54tHYz2DmOyvQYCC1bF8RJwRZinhAq_e3aYC-9F5fM,157
 policyengine_uk/variables/misc/categories/lower_or_higher.py,sha256=81NIbLLabRr9NwjpUZDuV8IV8_mqmp5NM-CZvt55TwE,129
-policyengine_uk-2.44.0.dist-info/METADATA,sha256=EH2l50ysvGNyLPZZV7IVSao0dYupOjGYUrlDTZLIRw4,3919
-policyengine_uk-2.44.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_uk-2.44.0.dist-info/licenses/LICENSE,sha256=dql8h4yceoMhuzlcK0TT_i-NgTFNIZsgE47Q4t3dUYI,34520
-policyengine_uk-2.44.0.dist-info/RECORD,,
+policyengine_uk-2.45.0.dist-info/METADATA,sha256=7kueBtBOc6btYjr1St6_g5ufiETPy5iWGkqDT3PvYNE,3956
+policyengine_uk-2.45.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_uk-2.45.0.dist-info/licenses/LICENSE,sha256=dql8h4yceoMhuzlcK0TT_i-NgTFNIZsgE47Q4t3dUYI,34520
+policyengine_uk-2.45.0.dist-info/RECORD,,