Charge in-unit non-dependants in the local Council Tax Reduction schemes, and exclude a lodger personally only outside the head's family

changelog.d/2014-local.fixed.md

@@ -0,0 +1 @@
+Charge non-dependant deductions in the English working-age local Council Tax Reduction schemes (Merton, Kingston upon Thames, Newham, Westminster, Oxford) as the national schemes do: for adults in the applicant's own benefit unit (the applicant identified as for the means test, so a grandmother who applies alone is charged for the couple in her benefit unit), separately for each adult in another family who is not its claimant or partner, and apportioned between jointly liable applicants. Band a claimant or partner on the couple's joint income and anyone else on their own, each on their own hours; exempt a non-dependant on Income Support, income-based JSA, income-related ESA or State Pension Credit only if the award is payable to them, and one on Universal Credit only if they have no earned income of their own; and deduct for each member of a Universal Credit couple in Westminster, as the Default Scheme does. In every scheme, national and local, someone who pays the householder for their own board or lodging, or is a joint tenant, is not a non-dependant even where the rest of their family is, except a member of the household head's own family who pays board, who is taken to be a close relative.

policyengine_uk/tests/policy/baseline/finance/benefit/family/benefit_unit_non_dependants.yaml

@@ -987,10 +987,11 @@
   output:
     council_tax_reduction_non_dep_deductions: [150, 0]
 
-# The English working-age local schemes keep their own aggregation, which
-# charges only other families' non-dependants. Widening the shared
-# eligibility must not make a jointly liable sharer bear the head's own son.
-- name: Local CTR (Newham), a jointly liable sharer does not bear the head's own in-unit son
+# The English working-age local schemes reproduce the Default Scheme's para 9
+# and para 30(5): the head's own son normally resides with both jointly liable
+# people, so each bears half his deduction (Newham para 30B: £18.84 a week on
+# £384.62, £979.68 a year). 70% of each half of the £1,800 is £630.
+- name: Local CTR (Newham), jointly liable families share the deduction for the head's own in-unit son
   period: 2025
   absolute_error_margin: 0.01
   input:
@@ -1025,8 +1026,8 @@
         council_tax: 1_800
   output:
     council_tax_reduction_joint_liability_share: [0.5, 0.5]
-    newham_council_tax_reduction_non_dep_deductions: [0, 0]
-    newham_council_tax_reduction: [630, 630]
+    newham_council_tax_reduction_non_dep_deductions: [489.84, 489.84]
+    newham_council_tax_reduction: [140.16, 140.16]
 
 # SI 2012/2885 reg 9(2)(a): the applicant's own family are not its
 # non-dependants, so an individual deduction set for the applicant (here as
@@ -1364,3 +1365,124 @@
   output:
     uc_non_dependants_counted: [false, true]
     uc_non_dep_deductions: [0, 1_158.60]
+
+# SI 2012/2885 reg 9(2)(e) excludes someone liable to pay the applicant on a
+# commercial basis, but reg 9(3)(a)(i) keeps as a non-dependant one who is a
+# close relative of the applicant or partner (#2559 checks the Welsh and
+# Scottish equivalents' wording). The model has no relationship
+# input: a member of the household head's own family who pays board is taken
+# to be a close relative, so stays a non-dependant. The son is not in
+# remunerative work, so pays each scheme's lowest amount for 2026-27.
+# England's pensioner scheme: 5.20 a week (SI 2012/2885 Sch 1 para 8(1)(b)).
+- name: CTR (England pensioners), a son who pays his mother board stays her non-dependant
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      mother:
+        age: 70
+        is_household_head: true
+        is_claimant_or_partner: true
+      son:
+        age: 25
+        is_claimant_or_partner: false
+        current_education: NOT_IN_EDUCATION
+        rent_paid_as_boarder: 2_600
+    benunits:
+      benunit:
+        members: [mother, son]
+    households:
+      household:
+        members: [mother, son]
+        country: ENGLAND
+  output:
+    council_tax_reduction_individual_non_dep_deduction_eligible: [false, true]
+    council_tax_reduction_non_dep_deductions: 270.40
+
+# Scotland's working-age scheme: 5.55 a week (SSI 2021/249 reg 90).
+- name: CTR (Scotland), a son who pays his mother board stays her non-dependant
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      mother:
+        age: 50
+        is_household_head: true
+        is_claimant_or_partner: true
+      son:
+        age: 25
+        is_claimant_or_partner: false
+        current_education: NOT_IN_EDUCATION
+        rent_paid_as_boarder: 2_600
+    benunits:
+      benunit:
+        members: [mother, son]
+    households:
+      household:
+        members: [mother, son]
+        country: SCOTLAND
+  output:
+    council_tax_reduction_individual_non_dep_deduction_eligible: [false, true]
+    council_tax_reduction_non_dep_deductions: 288.60
+
+# Wales's working-age scheme: 6.70 a week (WSI 2013/3029 Sch 6 para 5).
+- name: CTR (Wales), a son who pays his mother board stays her non-dependant
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      mother:
+        age: 50
+        is_household_head: true
+        is_claimant_or_partner: true
+      son:
+        age: 25
+        is_claimant_or_partner: false
+        current_education: NOT_IN_EDUCATION
+        rent_paid_as_boarder: 2_600
+    benunits:
+      benunit:
+        members: [mother, son]
+    households:
+      household:
+        members: [mother, son]
+        country: WALES
+  output:
+    council_tax_reduction_individual_non_dep_deduction_eligible: [false, true]
+    council_tax_reduction_non_dep_deductions: 348.40
+
+# Someone outside the household head's family who pays the householder is
+# excluded personally (reg 9(2)(e)), even where the rest of their family pays
+# nothing; the lodger's son who does not pay is still a non-dependant (see
+# "CTR, a lodger's adult son is the applicant's non-dependant").
+- name: CTR (Scotland), a lodger's adult son who pays the householder himself is not a non-dependant
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      head:
+        age: 50
+        is_household_head: true
+        is_claimant_or_partner: true
+      lodger:
+        age: 45
+        is_claimant_or_partner: true
+        rent_paid_as_lodger: 5_200
+      lodger_son:
+        age: 21
+        is_claimant_or_partner: false
+        current_education: NOT_IN_EDUCATION
+        rent_paid_as_lodger: 2_600
+    benunits:
+      benunit_1:
+        members: [head]
+      benunit_2:
+        members: [lodger, lodger_son]
+    households:
+      household:
+        members: [head, lodger, lodger_son]
+        rent: 9_000
+        country: SCOTLAND
+  output:
+    council_tax_reduction_individual_non_dep_deduction_eligible: [false, false, false]
+    council_tax_reduction_non_dep_deductions: [0, 0]

policyengine_uk/tests/policy/baseline/gov/local_authorities/council_tax_reduction/applicant_or_partner.yaml

@@ -140,10 +140,8 @@
     simulated_council_tax_reduction_benunit: [759.60]
 
 - name: The young couple's income-based Jobseeker's Allowance does not passport the grandmother head
-  # Provisional until in-unit non-dependants land (#2017): the 19-year-old
-  # parents are her non-dependants (SI 2012/2885 reg 9(1); they are not in
-  # her family), but the model charges a deduction only for non-dependants
-  # in another benefit unit, so this case has none.
+  # The 19-year-old parents are her non-dependants (SI 2012/2885 reg 9(1);
+  # they are not in her family), and neither is in education.
   period: 2026
   absolute_error_margin: 0.01
   input:
@@ -156,10 +154,12 @@
         age: 19
         is_parent: true
         is_household_head: false
+        current_education: NOT_IN_EDUCATION
       young_father:
         age: 19
         is_parent: true
         is_household_head: false
+        current_education: NOT_IN_EDUCATION
       baby:
         age: 0
         is_household_head: false
@@ -183,7 +183,12 @@
     council_tax_reduction_relevant_income_based_benefit: [false]
     # Neither the couple's JSA nor their Child Benefit is her income.
     council_tax_reduction_applicable_income: [18_514]
-    simulated_council_tax_reduction_benunit: [759.60]
+    # 759.60 before non-dependant deductions. The JSA is payable to one of
+    # the couple, who is exempt (Sch 1 para 8(8)); the other, not in
+    # remunerative work, pays the lowest amount, 5.20 a week, the couple's
+    # one deduction (para 8(3)): 270.40.
+    council_tax_reduction_non_dep_deductions: [270.40]
+    simulated_council_tax_reduction_benunit: [489.20]
 
 - name: A head who applies alone is a single person, with premiums on her own disability only
   period: 2026
@@ -323,10 +328,8 @@
     merton_council_tax_reduction: [1_800, 0]
 
 - name: The young couple's Universal Credit does not put a grandmother head on Newham's Universal Credit route
-  # Provisional until in-unit non-dependants land (#2017): the 19-year-old
-  # parents are her non-dependants (SI 2012/2885 reg 9(1); they are not in
-  # her family), but the model charges a deduction only for non-dependants
-  # in another benefit unit, so this case has none.
+  # The 19-year-old parents are her non-dependants (para 9(1); they are not
+  # in her family), and neither is in education.
   period: 2026
   absolute_error_margin: 0.01
   input:
@@ -338,10 +341,13 @@
         age: 19
         is_parent: true
         is_household_head: false
+        current_education: NOT_IN_EDUCATION
       young_father:
         age: 19
         is_parent: true
         is_household_head: false
+        current_education: NOT_IN_EDUCATION
+        weekly_hours: 37.5
         employment_income: 30_000
       baby:
         age: 0
@@ -365,9 +371,13 @@
     council_tax_reduction_applicable_income: [0]
     # Single aged 25 or over: 95.55 * 52.
     council_tax_reduction_applicable_amount: [4_968.60]
-    # No excess income: 1,800 * 70%. On the Universal Credit route the
-    # couple's earnings and award would leave nothing.
-    newham_council_tax_reduction: [1_260]
+    # No excess income: 1,800 * 70% = 1,260. On the Universal Credit route
+    # the couple's earnings and award would leave nothing. The couple pay one
+    # deduction (para 30B(3)): the father's £22.61 a week on their joint
+    # £576.92, 1,175.72 a year; the mother, on Universal Credit with no
+    # earned income of her own, is exempt.
+    newham_council_tax_reduction_non_dep_deductions: [1_175.72]
+    newham_council_tax_reduction: [84.28]
 
 - name: A partner under 18 is not liable, but their income counts in the couple's means test
   period: 2026
@@ -501,10 +511,10 @@
     council_tax_reduction_applicable_amount: [7_807.80]
 
 - name: The young couple's Universal Credit does not remove a grandmother head's tariff income from capital in Kingston upon Thames
-  # Provisional until in-unit non-dependants land (#2017): the 19-year-old
-  # parents are her non-dependants (SI 2012/2885 reg 9(1); they are not in
-  # her family), but the model charges a deduction only for non-dependants
-  # in another benefit unit, so this case has none.
+  # The 19-year-old parents are her non-dependants (para 9(1); they are not
+  # in her family), and neither is in education. Both are on the couple's
+  # Universal Credit with no earned income, so both are exempt under para
+  # 30A's Universal Credit exemption, and there is no deduction.
   period: 2026
   absolute_error_margin: 0.01
   input:
@@ -517,10 +527,12 @@
         age: 19
         is_parent: true
         is_household_head: false
+        current_education: NOT_IN_EDUCATION
       young_father:
         age: 19
         is_parent: true
         is_household_head: false
+        current_education: NOT_IN_EDUCATION
       baby:
         age: 0
         is_household_head: false
@@ -543,6 +555,7 @@
     council_tax_reduction_applicable_amount: [4_968.60]
     # Tariff income ceil((10,000 - 6,000) / 250) = £16 a week, 832 a year,
     # since she has no award. 1,800 - (5,000 + 832 - 4,968.60) * 20%.
+    kingston_upon_thames_council_tax_reduction_non_dep_deductions: [0]
     kingston_upon_thames_council_tax_reduction: [1_627.32]
 
 - name: A blind grandmother head's exemption does not exempt a sharer's claim from a non-dependant deduction in Merton