policyengine-uk 2.50.0__py3-none-any.whl → 2.52.0__py3-none-any.whl

policyengine_uk/parameters/gov/hmrc/vat/reduced_rate_share.yaml

@@ -3,8 +3,8 @@ metadata:
   economy: false
   propagate_metadata_to_children: true
   reference:
-  - href: https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/vat/
-    title: OBR
+    - href: https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/vat/
+      title: OBR
   unit: /1
 values:
-  2000-01-01: 0.03
+  2000-01-01: 0.025

policyengine_uk/tests/microsimulation/reforms_config.yaml

@@ -12,11 +12,11 @@ reforms:
   parameters:
     gov.hmrc.income_tax.allowances.personal_allowance.amount: 13000
 - name: Raise child benefit by 25GBP/week per additional child
-  expected_impact: -1.4
+  expected_impact: -1.5
   parameters:
     gov.hmrc.child_benefit.amount.additional: 25
 - name: Reduce Universal Credit taper rate to 20%
-  expected_impact: -36.0
+  expected_impact: -36.5
   parameters:
     gov.dwp.universal_credit.means_test.reduction_rate: 0.2
 - name: Raise Class 1 main employee NICs rate to 10%
@@ -28,6 +28,6 @@ reforms:
   parameters:
     gov.hmrc.vat.standard_rate: 0.22
 - name: Raise additional rate by 3pp
-  expected_impact: 5.3
+  expected_impact: 5.4
   parameters:
     gov.hmrc.income_tax.rates.uk[2].rate: 0.48

policyengine_uk/variables/gov/dwp/is_benefit_cap_exempt.py

@@ -6,18 +6,65 @@ class is_benefit_cap_exempt(Variable):
     entity = BenUnit
     label = "Whether exempt from the benefits cap"
     definition_period = YEAR
+    reference = "https://www.gov.uk/benefit-cap/when-youre-not-affected"
 
     def formula(benunit, period, parameters):
+        # Check if anyone in benefit unit is over state pension age
+        person = benunit.members
+        over_pension_age = person("is_SP_age", period)
+        has_pensioner = benunit.any(over_pension_age)
+
+        # UC-specific exemptions
+        # Limited capability for work and work-related activity
+        has_lcwra = benunit.any(
+            person("uc_limited_capability_for_WRA", period)
+        )
+
+        # Carer element in UC indicates caring for someone with disability
+        gets_uc_carer_element = benunit("uc_carer_element", period) > 0
+
+        # Earnings exemption for UC (£846/month = £10,152/year)
+        # Note: Only check earned income, not UC amount itself to avoid circular dependency
+        uc_earned = benunit("uc_earned_income", period)
+        earnings_threshold = 10_152
+        meets_earnings_test = uc_earned >= earnings_threshold
+
+        # Disability and carer benefits that exempt from cap
         QUAL_PERSONAL_BENEFITS = [
+            "attendance_allowance",
             "carers_allowance",
-            "dla",
-            "esa_contrib",
+            "dla",  # Disability Living Allowance (includes components)
+            "pip_dl",  # PIP daily living component
+            "pip_m",  # PIP mobility component
+            "iidb",  # Industrial injuries disability benefit
+        ]
+
+        # ESA and Working Tax Credit
+        QUAL_BENUNIT_BENEFITS = [
+            "esa_income",  # Income-based ESA
+            "working_tax_credit",  # If getting WTC, likely working enough
         ]
-        QUAL_BENUNIT_BENEFITS = ["working_tax_credit", "esa_income"]
+
+        qualifying_personal_benefits = add(
+            benunit, period, QUAL_PERSONAL_BENEFITS
+        )
         qualifying_benunit_benefits = add(
             benunit, period, QUAL_BENUNIT_BENEFITS
         )
-        qualifying_personal_benefits = add(
-            benunit, period, QUAL_PERSONAL_BENEFITS
+
+        # Check for Armed Forces Compensation Scheme payments
+        afcs = benunit("afcs", period) > 0
+
+        # ESA contribution-based with support component
+        esa_support_component = benunit("esa_contrib", period) > 0
+
+        return (
+            has_pensioner
+            | has_lcwra
+            | gets_uc_carer_element
+            | meets_earnings_test
+            | (qualifying_personal_benefits > 0)
+            | (qualifying_benunit_benefits > 0)
+            | afcs
+            | esa_support_component
         )
-        return (qualifying_personal_benefits + qualifying_benunit_benefits) > 0

{policyengine_uk-2.50.0.dist-info → policyengine_uk-2.52.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-uk
-Version: 2.50.0
+Version: 2.52.0
 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

{policyengine_uk-2.50.0.dist-info → policyengine_uk-2.52.0.dist-info}/RECORD

@@ -436,7 +436,7 @@ policyengine_uk/parameters/gov/hmrc/tax_free_childcare/contribution/standard_chi
 policyengine_uk/parameters/gov/hmrc/tax_free_childcare/income/countable_sources.yaml,sha256=fOo_hApXeT8_1InW6QTHKMFZzO-ABfMgHyE0g35ii6U,433
 policyengine_uk/parameters/gov/hmrc/tax_free_childcare/income/income_limit.yaml,sha256=Dp8lJkOH8rc_eq8V7T-Mz2ADv1nQwBbkHgATCZoqM4w,639
 policyengine_uk/parameters/gov/hmrc/vat/reduced_rate.yaml,sha256=I2PKuZFND7N26yiv3Rr5wWLFeyIP90DPSn1TBMnY6gc,343
-policyengine_uk/parameters/gov/hmrc/vat/reduced_rate_share.yaml,sha256=JmBvkZ60TGUye1tJnHIjGcc_RZBU2ByKe1fg7uEoJ5A,283
+policyengine_uk/parameters/gov/hmrc/vat/reduced_rate_share.yaml,sha256=DAhFxE2aP5S2Z36_teksCYJk9pyLu8-6wKH18RqoDKk,288
 policyengine_uk/parameters/gov/hmrc/vat/standard_rate.yaml,sha256=nwb_ZtC0w6nCtS1kjarOW7SvplhiG7CCIo_1Rva8cmk,399
 policyengine_uk/parameters/gov/indices/private_rent_index.yaml,sha256=FEYJW0FRD0OvQnx2HURKQ4wzKwIk0COLCZGZeU3aGYo,2562
 policyengine_uk/parameters/gov/local_authorities/README.md,sha256=XVumqnA1PuLF98hZ3hTQkhU6j2ehCIQHLkkC8Ha16Q8,20
@@ -545,7 +545,7 @@ policyengine_uk/tests/test_parameter_metadata.py,sha256=_2w2dSokAf5Jskye_KIL8eh8
 policyengine_uk/tests/behavioral_responses/test_labor_supply_responses.yaml,sha256=xR8cy0XjcG8xTL_ufgEl1BHNWhXefVnA2va7X3v6FBk,5783
 policyengine_uk/tests/code_health/test_variables.py,sha256=9Y-KpmzhyRGy9eEqocK9z91NXHX5QIF3mDMNGvegb7Q,1398
 policyengine_uk/tests/microsimulation/README.md,sha256=1toB1Z06ynlUielTrsAaeo9Vb-c3ZrB3tbbR4E1xUGk,3924
-policyengine_uk/tests/microsimulation/reforms_config.yaml,sha256=vJF-BeiaR9W1BiJjr8TIxKDEcks28LSTDcTryXuoSTs,1086
+policyengine_uk/tests/microsimulation/reforms_config.yaml,sha256=M4A8PIdTfxGxGF7iSk8lKqriqR9HrV6VtyPGzS2BkrM,1086
 policyengine_uk/tests/microsimulation/test_reform_impacts.py,sha256=xM3M2pclEhA9JIFpnuiPMy1fEBFOKcSzroRPk73FPls,2635
 policyengine_uk/tests/microsimulation/test_validity.py,sha256=_mHgrNu-hKzVd9V2GSg_yPQgJctxRzdQM7lM2bUvqNY,636
 policyengine_uk/tests/microsimulation/update_reform_impacts.py,sha256=4m5EpPu4SXTE3qOPkx3eIZnlaOzprfm6GmMCXETZuLk,6890
@@ -846,7 +846,7 @@ policyengine_uk/variables/gov/dwp/is_CTC_child_limit_exempt.py,sha256=_kSBwtMuTL
 policyengine_uk/variables/gov/dwp/is_CTC_eligible.py,sha256=eDWw_fj_dAvE8zZ4XStvxUd06D_D9goDMqvnL1ILTvo,565
 policyengine_uk/variables/gov/dwp/is_SP_age.py,sha256=yiDWUA5FicwN4PSXVQ9CDXwONj96LFtlsGoT22kYH8s,364
 policyengine_uk/variables/gov/dwp/is_WTC_eligible.py,sha256=Oc0ZyQYK09U4PQv00HZtVhXMxh5MQGs3s4M-VjJvv_g,2020
-policyengine_uk/variables/gov/dwp/is_benefit_cap_exempt.py,sha256=JbXVGLI3bUpG525xjuamudRB3rPMBnYEeRf_gcbGrVc,733
+policyengine_uk/variables/gov/dwp/is_benefit_cap_exempt.py,sha256=jtaAEjRjhesm6UpauO6Th1FteO-Dkt5g7u7qlrdf1hs,2548
 policyengine_uk/variables/gov/dwp/is_child_for_CTC.py,sha256=p1vdgGohyqRWy-0nppBa5McUr3alDPIwWZl9vC_NDWk,336
 policyengine_uk/variables/gov/dwp/jsa.py,sha256=2m9V-fwcawZzpOLC6TyWEl-Odze9E6vLH5E2h26kBQA,254
 policyengine_uk/variables/gov/dwp/jsa_contrib.py,sha256=6rdONNAAl2OYAmGfLxx2RNo2g0OyMzCn5Fd-S7GHizQ,234
@@ -1387,7 +1387,7 @@ 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-2.50.0.dist-info/METADATA,sha256=JOij1Pjkmwox1BueOpJh3t37F2GVvrH-_08qRI8s2P8,3995
-policyengine_uk-2.50.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_uk-2.50.0.dist-info/licenses/LICENSE,sha256=dql8h4yceoMhuzlcK0TT_i-NgTFNIZsgE47Q4t3dUYI,34520
-policyengine_uk-2.50.0.dist-info/RECORD,,
+policyengine_uk-2.52.0.dist-info/METADATA,sha256=GEBD8IHDt-zrOS-i0rsvnEA3xXYbNJAUOgZlM0OF20Q,3995
+policyengine_uk-2.52.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_uk-2.52.0.dist-info/licenses/LICENSE,sha256=dql8h4yceoMhuzlcK0TT_i-NgTFNIZsgE47Q4t3dUYI,34520
+policyengine_uk-2.52.0.dist-info/RECORD,,