Draw is_apprentice for employees aged 21 to 24 on the UK spine (#1372)

changelog.d/uk-apprentice-draw.added.md

@@ -0,0 +1 @@
+Draw `is_apprentice` on the UK spine for employees aged 21 to 24, so the employer NICs zero rate for apprentices under 25 (SSCBA 1992 s.9B, policyengine-uk#2505) reaches them (#1372). The target is DfE's England apprentices in learning at the start of the academic year (participation less starts) per head aged 19 to 24, 3,689 per 100,000 in 2024/25, rather than the in-year participation rate (5,992). Employees are flagged in the order of their identity-keyed uniform until their weight is nearest it, and the new release-blocking gate `uk_stage_frs_person_draws_apprentices` checks the stage's receipt, holding the relief the flags imply at or below HMRC's NIC-NS1 for 2024-25 (£370m). The FRS has no apprenticeship variable; other ages keep the default False.

changelog.d/uk-policyengine-uk-2-162-8.changed.md

@@ -0,0 +1 @@
+The UK lock moves from policyengine-uk 2.162.3 to 2.162.8 for the apprentice minimum wage's split from `is_apprentice` (policyengine-uk#2683, released in 2.162.8 because 2.162.7 never reached PyPI): the apprentice rate now applies only under 19 or with `is_in_first_year_of_apprenticeship`, which the build leaves at its default (False; the engine-defaults register records it for María's signature), so the employees `frs_person_draws` flags keep their age-related minimum wage (#1373). The move also uprates reported council tax reduction with each household's council tax in projected years (policyengine-uk#2680), which changes values read at 2025 from the 2024 frame wherever the engine uses reported council tax reduction; screens income-related ESA and income-based JSA reports separately for people outside the claimant couple (policyengine-uk#2679); holds Universal Credit advance repayments at their cash amount under allowance reforms (policyengine-uk#2574; no baseline change); and annualises fiscal parameters past 2040 (2.162.4).

docs/concept-coverage/policyengine-uk.md

@@ -1,11 +1,11 @@
 # Concept coverage: policyengine-uk
 
-Engine version `2.162.3`; concept schema `5a55669d0447`. Generated by `tools/refresh_concept_coverage.py`; do not edit by hand.
+Engine version `2.162.8`; concept schema `5a55669d0447`. Generated by `tools/refresh_concept_coverage.py`; do not edit by hand.
 
-- Engine inputs: 356
+- Engine inputs: 357
 - Fed by a concept: 41
 - Structural: 11
-- Uncovered: 304
+- Uncovered: 305
 - Mapped but missing from the engine: 0
 
 ## Inputs each concept feeds
@@ -58,6 +58,6 @@ Engine version `2.162.3`; concept schema `5a55669d0447`. Generated by `tools/ref
 
 `accommodation_type`, `additional_residential_property_purchased`, `alcohol_and_tobacco_consumption`, `beer_draught_share`, `beer_litres`, `betting_exchange_commission`, `bingo_net_receipts`, `bus_fare_spending_reported`, `bus_subsidy_spending`, `cash_isa`, `cider_draught_share`, `cider_litres`, `cigarettes_per_week`, `cigars_grams_per_week`, `clothing_and_footwear_consumption`, `communication_consumption`, `consumer_debt`, `corporate_wealth`, `council_tax_band`, `cumulative_non_residential_rent`, `cumulative_residential_rent`, `dfe_education_spending`, `diesel_spending`, `directly_held_shares`, `domestic_energy_consumption`, `domestic_rates`, `ebr_energy_bills_credit_eligible`, `education_consumption`, `electricity_consumption`, `electricity_consumption_kwh`, `external_child_payments`, `financial_spread_betting_net_losses`, `food_and_non_alcoholic_beverages_consumption`, `full_rate_vat_expenditure_rate`, `gas_consumption`, `gas_consumption_kwh`, `gross_financial_wealth`, `hand_rolling_tobacco_grams_per_week`, `health_consumption`, `heated_tobacco_grams_per_week`, `horse_and_dog_pool_betting_net_losses`, `household_furnishings_consumption`, `household_owns_tv`, `housing_service_charges`, `housing_water_and_electricity_consumption`, `in_original_frs`, `in_rural_fuel_duty_relief_area`, `is_shared_accommodation`, `land_based_casino_net_losses`, `land_based_fixed_odds_betting_net_losses`, `liquid_fuel_consumption`, `local_authority`, `lpg_kg`, `machine_games_higher_rate_net_takings`, `machine_games_lower_rate_net_takings`, `machine_games_standard_rate_net_takings`, `main_residence_value`, `main_residential_property_purchased_is_first_home`, `main_residential_property_purchased_is_in_uk`, `main_residential_property_purchased_with_mortgage`, `miscellaneous_consumption`, `mortgage_debt`, `national_lottery_ticket_spending`, `natural_gas_kg`, `net_financial_wealth`, `ni_epg_full_rate_applies`, `non_residential_property_purchased`, `non_residential_property_secured_debt`, `non_residential_property_value`, `non_residential_rent`, `num_bedrooms`, `num_vehicles`, `other_fermented_draught_share`, `other_fermented_litres`, `other_residential_property_secured_debt`, `other_residential_property_value`, `other_spread_betting_net_losses`, `other_tobacco_grams_per_week`, `owned_land`, `petrol_spending`, `pool_betting_net_receipts`, `private_pension_wealth`, `property_purchased`, `rail_usage`, `recreation_consumption`, `region`, `remote_gaming_net_losses`, `remote_other_betting_net_losses`, `remote_uk_horseracing_betting_net_losses`, `restaurants_and_hotels_consumption`, `savings`, `solid_fuel_consumption`, `sparkling_cider_draught_share`, `sparkling_cider_litres`, `spi_imputed`, `spirits_draught_share`, `spirits_litres`, `stocks_and_shares_isa`, `structural_insurance_payments`, `transport_consumption`, `uc_migrated`, `unit_and_investment_trusts`, `uses_energy_prepayment_meter`, `water_and_sewerage_charges`, `wine_draught_share`, `wine_litres`, `would_evade_tv_licence_fee`
 
-### person (180)
+### person (181)
 
-`a_and_e_visits`, `aa_category`, `access_fund`, `admitted_patient_visits`, `adult_dependants_grant_has_other_adult_dependant`, `adult_dependants_grant_other_adult_income`, `adult_dependants_grant_receives_postgraduate_loan`, `adult_ema`, `afcs_reported`, `age_started_or_accepted_current_education_or_training`, `armed_forces_independence_payment`, `attends_private_school_random_draw`, `base_net_income`, `blind_persons_allowance`, `bsp_reported`, `bursary_fund_16_to_19_in_care_or_care_leaver`, `bursary_fund_16_to_19_participation_costs`, `bursary_fund_16_to_19_self_supporting`, `bus_in_london_trips`, `bus_pass_eligible`, `capital_allowances`, `capital_gains_badr`, `capital_gains_carried_interest`, `capital_gains_residential_property`, `car_co2_emissions`, `car_engine_size`, `car_first_registration_date`, `car_fuel_type`, `car_is_ved_exempt`, `car_list_price`, `care_hours`, `carers_allowance_reported`, `charitable_investment_gifts`, `child_benefit_reported`, `child_ema`, `child_limit_adoption_exception`, `child_limit_continuation_exception`, `child_limit_multiple_birth_exception`, `child_limit_non_consensual_conception_exception`, `child_limit_non_parental_caring_exception`, `child_tax_credit_reported`, `childcare_expenses`, `childcare_grant_child_has_special_educational_needs`, `childcare_grant_provider_is_nanny`, `childcare_grant_receives_nhs_childcare_support`, `childcare_grant_receives_postgraduate_loan`, `council_tax_benefit_reported`, `covenanted_payments`, `deficiency_relief`, `defined_benefit_pension_share`, `disabled_students_allowance_eligible_expenses`, `disabled_students_allowance_receives_equivalent_support`, `dla_m_category`, `dla_sc_category`, `early_years_school_start_deferred`, `education_grants`, `employee_pension_contributions_reported`, `employer_pension_contributions`, `employment_expenses`, `employment_sector`, `employment_status`, `esa_contrib_reported`, `esa_income_reported`, `free_school_fruit_veg`, `free_school_meals`, `free_school_milk`, `gift_aid`, `healthy_start_vouchers`, `housing_benefit_reported`, `iidb_reported`, `in_FE`, `incapacity_benefit_reported`, `income_support_reported`, `individual_savings_account_dividend_income`, `is_about_to_start_paid_work`, `is_apprentice`, `is_before_universal_credit_qualifying_young_person_terminal_date`, `is_blind`, `is_engaged_in_owned_company_trade`, `is_full_year_category_a_director`, `is_in_approved_training`, `is_looked_after_by_local_authority`, `is_newly_self_employed`, `jsa_contrib_reported`, `jsa_income_reported`, `lifetime_isa_balance`, `lifetime_isa_first_time_buyer`, `lifetime_isa_months_since_first_payment`, `lifetime_isa_payments`, `lifetime_isa_terminally_ill`, `lifetime_isa_withdrawals`, `lifetime_isa_withdrawals_towards_first_home`, `local_bus_uncapped_single_fare`, `loss_relief`, `lump_sum_income`, `maintenance_expenses`, `maintenance_income`, `married_couples_allowance`, `maternity_allowance_reported`, `max_free_entitlement_hours_used`, `miscellaneous_income`, `nhs_a_and_e_spending`, `nhs_admitted_patient_spending`, `nhs_outpatient_spending`, `ni_class_3`, `non_cash_isa_cash_interest`, `other_deductions`, `other_investment_income`, `other_local_bus_trips`, `other_tax_credits`, `outpatient_visits`, `owned_company_capital`, `owned_company_carries_on_property_business`, `owned_company_carries_on_trade`, `owned_company_holding_value`, `owned_company_income_share`, `owned_company_intermediary_earnings_chapter`, `owned_company_intermediary_earnings_from_main_employment`, `owned_company_is_main_employment`, `owned_company_trade_assets`, `pension_annual_allowance_taxable_lump_sum_death_benefits`, `pension_contributions_via_bonus_sacrifice`, `pension_contributions_via_salary_sacrifice`, `pension_contributions_via_salary_sacrifice_pre_2015`, `pension_credit_reported`, `pension_income`, `person_benunit_role`, `person_household_role`, `personal_pension_contributions`, `pip_dl_points`, `pip_m_points`, `private_transfer_income`, `property_finance_costs`, `property_finance_costs_brought_forward`, `property_rental_income`, `receives_benefits_in_own_right`, `receives_limited_capability_for_work_credits`, `rent_paid_as_boarder`, `rent_paid_as_lodger`, `role`, `salary_sacrifice_returned_to_income`, `scottish_funded_early_learning_childcare_start_date_reached`, `sda_reported`, `self_employment_gross_receipts`, `sic_industry_division`, `spousal_maintenance_income`, `ssmg_reported`, `stands_as_sole_owner_or_partner_of_company`, `statutory_maternity_pay`, `statutory_paternity_pay`, `statutory_sick_pay`, `student_loan_balance`, `student_loan_plan`, `student_loans`, `sublet_income`, `tax_free_childcare_on_adoption_leave`, `tax_free_childcare_on_carers_leave`, `tax_free_childcare_on_qualifying_leave`, `tax_free_childcare_on_shared_parental_leave`, `tax_free_childcare_self_employment_start_up_period`, `tax_free_childcare_spend_routed_share`, `tax_free_childcare_uses_qualifying_provider`, `tax_reported`, `travel_grant_abroad_placement`, `travel_grant_clinical_placement`, `travel_grant_eligible_expenses`, `travel_grant_receives_means_tested_nhs_bursary`, `uc_has_offer_of_paid_work_starting_by_end_of_next_assessment_period`, `uc_is_adopter_in_first_year`, `uc_is_foster_parent_or_new_friend_or_family_carer`, `uc_is_in_pregnancy_or_post_confinement_period`, `uc_is_in_startup_period`, `uc_is_responsible_foster_parent_of_child_under_one`, `uc_is_student_with_no_work_related_requirements`, `uc_is_temporarily_absent_from_claimant_household`, `universal_credit_reported`, `war_widows_pension_reported`, `widowed_parents_allowance_reported`, `winter_fuel_allowance_reported`, `working_tax_credit_reported`
+`a_and_e_visits`, `aa_category`, `access_fund`, `admitted_patient_visits`, `adult_dependants_grant_has_other_adult_dependant`, `adult_dependants_grant_other_adult_income`, `adult_dependants_grant_receives_postgraduate_loan`, `adult_ema`, `afcs_reported`, `age_started_or_accepted_current_education_or_training`, `armed_forces_independence_payment`, `attends_private_school_random_draw`, `base_net_income`, `blind_persons_allowance`, `bsp_reported`, `bursary_fund_16_to_19_in_care_or_care_leaver`, `bursary_fund_16_to_19_participation_costs`, `bursary_fund_16_to_19_self_supporting`, `bus_in_london_trips`, `bus_pass_eligible`, `capital_allowances`, `capital_gains_badr`, `capital_gains_carried_interest`, `capital_gains_residential_property`, `car_co2_emissions`, `car_engine_size`, `car_first_registration_date`, `car_fuel_type`, `car_is_ved_exempt`, `car_list_price`, `care_hours`, `carers_allowance_reported`, `charitable_investment_gifts`, `child_benefit_reported`, `child_ema`, `child_limit_adoption_exception`, `child_limit_continuation_exception`, `child_limit_multiple_birth_exception`, `child_limit_non_consensual_conception_exception`, `child_limit_non_parental_caring_exception`, `child_tax_credit_reported`, `childcare_expenses`, `childcare_grant_child_has_special_educational_needs`, `childcare_grant_provider_is_nanny`, `childcare_grant_receives_nhs_childcare_support`, `childcare_grant_receives_postgraduate_loan`, `council_tax_benefit_reported`, `covenanted_payments`, `deficiency_relief`, `defined_benefit_pension_share`, `disabled_students_allowance_eligible_expenses`, `disabled_students_allowance_receives_equivalent_support`, `dla_m_category`, `dla_sc_category`, `early_years_school_start_deferred`, `education_grants`, `employee_pension_contributions_reported`, `employer_pension_contributions`, `employment_expenses`, `employment_sector`, `employment_status`, `esa_contrib_reported`, `esa_income_reported`, `free_school_fruit_veg`, `free_school_meals`, `free_school_milk`, `gift_aid`, `healthy_start_vouchers`, `housing_benefit_reported`, `iidb_reported`, `in_FE`, `incapacity_benefit_reported`, `income_support_reported`, `individual_savings_account_dividend_income`, `is_about_to_start_paid_work`, `is_apprentice`, `is_before_universal_credit_qualifying_young_person_terminal_date`, `is_blind`, `is_engaged_in_owned_company_trade`, `is_full_year_category_a_director`, `is_in_approved_training`, `is_in_first_year_of_apprenticeship`, `is_looked_after_by_local_authority`, `is_newly_self_employed`, `jsa_contrib_reported`, `jsa_income_reported`, `lifetime_isa_balance`, `lifetime_isa_first_time_buyer`, `lifetime_isa_months_since_first_payment`, `lifetime_isa_payments`, `lifetime_isa_terminally_ill`, `lifetime_isa_withdrawals`, `lifetime_isa_withdrawals_towards_first_home`, `local_bus_uncapped_single_fare`, `loss_relief`, `lump_sum_income`, `maintenance_expenses`, `maintenance_income`, `married_couples_allowance`, `maternity_allowance_reported`, `max_free_entitlement_hours_used`, `miscellaneous_income`, `nhs_a_and_e_spending`, `nhs_admitted_patient_spending`, `nhs_outpatient_spending`, `ni_class_3`, `non_cash_isa_cash_interest`, `other_deductions`, `other_investment_income`, `other_local_bus_trips`, `other_tax_credits`, `outpatient_visits`, `owned_company_capital`, `owned_company_carries_on_property_business`, `owned_company_carries_on_trade`, `owned_company_holding_value`, `owned_company_income_share`, `owned_company_intermediary_earnings_chapter`, `owned_company_intermediary_earnings_from_main_employment`, `owned_company_is_main_employment`, `owned_company_trade_assets`, `pension_annual_allowance_taxable_lump_sum_death_benefits`, `pension_contributions_via_bonus_sacrifice`, `pension_contributions_via_salary_sacrifice`, `pension_contributions_via_salary_sacrifice_pre_2015`, `pension_credit_reported`, `pension_income`, `person_benunit_role`, `person_household_role`, `personal_pension_contributions`, `pip_dl_points`, `pip_m_points`, `private_transfer_income`, `property_finance_costs`, `property_finance_costs_brought_forward`, `property_rental_income`, `receives_benefits_in_own_right`, `receives_limited_capability_for_work_credits`, `rent_paid_as_boarder`, `rent_paid_as_lodger`, `role`, `salary_sacrifice_returned_to_income`, `scottish_funded_early_learning_childcare_start_date_reached`, `sda_reported`, `self_employment_gross_receipts`, `sic_industry_division`, `spousal_maintenance_income`, `ssmg_reported`, `stands_as_sole_owner_or_partner_of_company`, `statutory_maternity_pay`, `statutory_paternity_pay`, `statutory_sick_pay`, `student_loan_balance`, `student_loan_plan`, `student_loans`, `sublet_income`, `tax_free_childcare_on_adoption_leave`, `tax_free_childcare_on_carers_leave`, `tax_free_childcare_on_qualifying_leave`, `tax_free_childcare_on_shared_parental_leave`, `tax_free_childcare_self_employment_start_up_period`, `tax_free_childcare_spend_routed_share`, `tax_free_childcare_uses_qualifying_provider`, `tax_reported`, `travel_grant_abroad_placement`, `travel_grant_clinical_placement`, `travel_grant_eligible_expenses`, `travel_grant_receives_means_tested_nhs_bursary`, `uc_has_offer_of_paid_work_starting_by_end_of_next_assessment_period`, `uc_is_adopter_in_first_year`, `uc_is_foster_parent_or_new_friend_or_family_carer`, `uc_is_in_pregnancy_or_post_confinement_period`, `uc_is_in_startup_period`, `uc_is_responsible_foster_parent_of_child_under_one`, `uc_is_student_with_no_work_related_requirements`, `uc_is_temporarily_absent_from_claimant_household`, `universal_credit_reported`, `war_widows_pension_reported`, `widowed_parents_allowance_reported`, `winter_fuel_allowance_reported`, `working_tax_credit_reported`

packages/microcosm-build/pyproject.toml

@@ -46,7 +46,7 @@ us = [
 # The UK extra adds the rules engine for local metric generation from a
 # Microcosm UK H5. Target tables remain explicit inputs, and the base package
 # still does not import policyengine-uk at import time.
-uk = ["policyengine-uk>=2.162.3", "microcosm-data>=0.1,<0.2", "h5py>=3", "tables>=3", "openpyxl>=3.1"]
+uk = ["policyengine-uk>=2.162.8", "microcosm-data>=0.1,<0.2", "h5py>=3", "tables>=3", "openpyxl>=3.1"]
 
 [project.scripts]
 microcosm-build-uk = "microcosm.build.uk_runtime.full_build_cli:main"

packages/microcosm-build/src/microcosm/build/uk/bonus_sacrifice_anchor.json

@@ -2,7 +2,7 @@
   "schema_version": 1,
   "engine": {
     "package": "policyengine-uk",
-    "version": "2.162.3"
+    "version": "2.162.8"
   },
   "written_by": "tools/pin_uk_bonus_sacrifice_anchor.py",
   "source": {