DO NOT MERGE YET: Add an initial council tax reduction framework

changelog.d/council-tax-reduction.added.md

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+Added an initial `council_tax_reduction` framework covering Wales, Scotland, English pension-age households, and explicit working-age overrides for Stroud and Dudley, and netted Council Tax Reduction against household council tax in downstream income measures.
+
+Added further source-linked working-age local scheme overrides, including Southend-on-Sea's and Colchester's 2026/27 income-banded Council Tax Reduction schemes, and Thurrock's, Chelmsford's, and Cheshire West and Chester's 2026/27 legacy means-tested Local Council Tax Support schemes.
+
+Added Chichester's 2026/27 hybrid Council Tax Reduction scheme, combining a legacy non-UC means test with tariff income and prescribed non-dependant deductions, plus UC household-type income bands and the local Class F flat non-dependant deduction.
+
+Added Coventry's 2026/27 excess-income banded Council Tax Reduction scheme, including UC assessed income and capital treatment, pension-age UC local-scheme cases, and gross-income non-dependant deductions.
+
+Added Bassetlaw's 2026/27 weekly net-income banded Council Tax Reduction scheme, including Band C liability cap, UC assessed income and capital treatment, pension-age UC protection flags, childcare deductions, tariff income, and flat non-dependant deductions.
+
+Added Ashford's 2026/27 weekly net-income banded Council Tax Reduction scheme, including Band D liability cap, Schedule 2 and 3 income disregards, UC award element disregards, pension-age UC protection flags, tariff income, and flat final-award non-dependant deductions.
+
+Added Arun's 2026/27 weekly net-income banded Council Tax Reduction scheme, including the live 100 percent maximum support table, UC award element disregards, UC-assessed capital treatment, Schedule 5 worker earnings disregards, eligible childcare deductions, pension-age UC protection flags, and flat pre-percentage non-dependant deductions.
+
+Added Dartford's 2026/27 weekly net-income banded Council Tax Reduction scheme, including household-type band tables, non-UC earnings disregard, UC assessed-income and capital treatment, source-listed income disregards with a local source input, minimum award, and strict capital cutoff.
+
+Added Derby's 2026/27 legacy means-tested Council Tax Support scheme, including the Band B liability cap, 80 percent maximum support, 6,000 pound capital cutoff, 4 pound weekly minimum award, and Housing Benefit-aligned non-dependant deductions.
+
+Added South Derbyshire's 2026/27 excess-income banded Council Tax Reduction scheme, including the 100 percent to zero weekly excess-income support table, 16,000 pound capital limit, tariff income above 6,000 pounds, 1 pound weekly minimum award, UC assessed-income and capital treatment, mixed-age pensioner carve-outs, applicant/partner capital source input, and flat 6.25 pound weekly working-age non-dependant deductions.
+
+Added South Gloucestershire's working-age earned-income banded Council Tax Reduction scheme, including the 77 percent to zero weekly earnings table, formal 6,000 pound capital boundary, UC assessed-earnings and capital treatment, pension-age UC protection flags, applicant/partner capital source input, and 3.50/14 pound weekly non-dependant deductions after the support percentage.
+
+Added Gloucester's 2026 Local Council Tax Support scheme, including full ordinary maximum support, the 20 percent taper, tariff income, 16,000 pound capital limit, UC assessed-income and capital treatment, pension-age UC local-scheme cases, and local working-age non-dependant deductions.
+
+Added Bath and North East Somerset's 2026/27 Council Tax Reduction scheme, including the ordinary 78 percent non-UC maximum with a Band D cap, protected 100 percent support and 16,000 pound capital limit, 20 percent taper, tariff income, UC Class F income bands with child increments, UC-assessed capital treatment, and pension-age UC local-scheme cases.
+
+Added Rushmoor Borough Council's 2026/27 default-style Council Tax Reduction scheme, including full support, the Band D liability cap, the 20 percent weekly taper, the strict 6,000 pound capital cutoff, UC assessed income/capital treatment, pension-age UC source exceptions, and prescribed 2026/27 gross-income non-dependant deductions.
+
+Added Hart District Council's 2026/27 default-style Council Tax Support scheme, including full support, the 20 percent weekly taper, the 16,000 pound capital cutoff, UC assessed income/capital treatment, pension-age UC source exceptions, prescribed 2026/27 gross-income non-dependant deductions, and the UC-couple exception to the one-deduction non-dependant rule.
+
+Added Maldon District Council's 2026/27 default-style Council Tax Reduction scheme, including 80 percent maximum support, the Band D liability cap, the 20 percent weekly taper, the strict 6,000 pound capital cutoff, UC assessed income/capital treatment, pension-age UC source exceptions, and a flat 10 pound weekly non-dependant deduction.
+
+Added Hartlepool Borough Council's 2026/27 banded Discount Council Tax Reduction scheme, including six household-type weekly net-income tables, 90/70/40/20/0 percent discount bands, the strict 10,000 pound capital cutoff, the 25 pound weekly earnings disregard, half pension-contribution deduction from earnings, UC assessed income/capital treatment, pension-age UC regulation 60A source exception, and a flat 5 pound weekly non-dependant deduction.
+
+Added Hertsmere Borough Council's 2026/27 hybrid Council Tax Reduction scheme, including the Class D/E non-UC default means test, the section 57.1A protected-group 100 percent maximum, the Band D liability cap, the 20 percent weekly taper, the 16,000 pound capital cutoff, the Class G Schedule 6 UC banded scheme, Schedule 3 earnings disregards, UC-assessed capital treatment, protected and non-protected non-dependant deduction tables, and pension-age UC source exceptions.
+
+Added East Hampshire District Council's 2026/27 default-style Council Tax Support scheme, including full support, the 20 percent weekly taper, the 16,000 pound capital cutoff, UC assessed income/capital treatment, pension-age UC source exceptions, and prescribed 2026/27 gross-income non-dependant deductions.
+
+Added Brentwood Borough Council's 2026/27 banded Discount Council Tax Reduction scheme, including three household-type weekly income tables (no/one/two-or-more dependants), discount rates from 75 percent to 0 percent under a 100 percent maximum, the Schedule 1 paragraph 3 protected-group 100 percent uplift covering DLA, PIP, Attendance Allowance, UC LCWRA, AFIP, and SDA recipients (with Brentwood-scoped source-input booleans for the UC LCW element, Working Tax Credit disability element and ESA Support Component, since PolicyEngine UK does not model those facts directly), the Schedule 1 paragraph 9 income-based-benefit auto-Band 1 routing, the paragraph 6 working-age homeowner exclusion in Bands F, G and H, the strict 6,000 pound capital cutoff, countable income other than earnings, the 20 pound weekly earnings disregard, the paragraph 12 DWP-assessed UC income and capital treatment with the gross UC award, and pension-age UC local-scheme cases with the regulation 60A source exception. Paragraph 45 states there are no non-dependant deductions, so none are modeled.
+
+Added West Berkshire Council's 2026/27 Council Tax Reduction Scheme, including the six local working-age amendments to the prescribed Default Scheme - paragraph 29(1)A capital cutoff at 6,000 pounds or above, paragraph 29A Band C liability cap, paragraph 29B 70 percent maximum support, paragraph 29C 10 pound weekly minimum award, paragraph 17 30 percent Class E taper, and paragraph 18 removal of the working-age Class F second adult rebate - and the paragraph 29D protected vulnerable category (claimant or partner with Disability Premium / Enhanced Disability Premium / Severe Disability Premium / Disabled Child Premium / any component of ESA / War Pension / UC LCW element) that keeps 100 percent support, no Band C cap, the default 16,000 pound capital limit, no minimum award, and a 20 percent Class E1 taper from paragraph 17A. The vulnerable test is keyed off the claimant or partner only, so a disabled non-dependant does not uplift the claimant's scheme. UC cases use paragraph 37 UC-assessed income/capital, pension-age UC cases include the paragraph 3 relevant-period and regulation 60A source exceptions, and UC non-dependant couples follow paragraph 30's exception to the one-deduction couple rule. West Berkshire-scoped source-input booleans cover War Pension, UC LCW element, Disabled Child Premium, and pension-age UC source exceptions because PolicyEngine UK does not model those facts directly.
+
+Added Tendring District Council's 2026/27 Council Tax Reduction Scheme, including the prescribed Default Scheme template with local maximum-support amendments: paragraph 57.1 caps the ordinary working-age maximum at 80 percent, paragraph 57.1A caps applicants or partners who have received Jobseeker's Allowance for three years or more at 60 percent through a Tendring-scoped source input, paragraph 33 keeps the 16,000 pound capital limit, paragraph 59 keeps the 20 percent weekly Class E taper, section 14 mirrors the UC applicable amount rule, paragraph 15 counts household members' non-child income/capital in non-UC cases, paragraph 58 is "Not Used" so no working-age non-dependant deductions are modeled, and paragraph 3.2 gives pension-age UC local cases relevant-period and regulation 60A source exceptions.
+
+Added St Helens Borough Council's 2026/27 Council Tax Reduction Scheme, including the prescribed Default Scheme template with four local working-age amendments: paragraph 9 caps the working-age maximum at 80 percent of council tax liability with a Band D liability cap for Band F, G and H dwellings, paragraph 40 cancels any working-age award calculated at less than 1 pound per week, paragraph 49 removes all working-age non-dependant deductions, paragraphs 10 and 28 keep the 16,000 pound capital limit, paragraphs 9 and 37 keep the prescribed 20 percent weekly taper, paragraph 62 uses the UC maximum award as the applicable amount, paragraph 63 uses the DWP-assessed UC income plus the actual UC award and the DWP-assessed UC capital, and footnote 1 with cabinet paper paragraph 4.4.1(b) keeps pension-age UC recipients whose award arises from Working Tax Credit closure on the prescribed pensioner scheme via a regulation 60A source exception.
+
+Added Tewkesbury Borough Council's 2026/27 Council Tax Reduction Scheme. Tewkesbury Borough Council has remained on the Default Scheme since 1 April 2013, and the Cabinet's Council Tax Reduction Scheme Report dated January 2026 confirms no proposed changes for 2026/27, so the working-age maximum support is 100 percent of council tax liability (Default Scheme paragraph 29), the capital limit is 16,000 pounds (paragraph 23), the Class E taper is 2 6/7 per cent daily (equivalent to 20 per cent weekly, paragraph 17), and paragraph 30 sets the gross-income non-dependant deduction schedule as amended by SI 2012/3085 of 3.65 / 7.25 / 9.15 / 10.95 pounds weekly with paragraph 30(3) excluding Universal Credit non-dependant couples from the one-deduction couple rule. UC cases use the UC maximum award as the applicable amount with DWP-assessed UC income plus the actual UC award and DWP-assessed UC capital, and pension-age UC cases include the current Prescribed Requirements regulation 3 relevant-period and regulation 60A source exceptions.
+
+Added Forest of Dean District Council's 2026/27 Local Council Tax Support Scheme for Working Age Customers. Paragraph 1.4 confirms a banded discount scheme with two classes - Class A non-protected at 90 percent maximum support (paragraph 57.1) and Class B protected at 95 percent maximum support (paragraph 57.6), with both classes' eligible liability capped at the Band E equivalent for the dwelling. Paragraph 59.1 sets Class A's six income bands at 90 / 70 / 50 / 30 / 10 / 0 per cent and paragraph 59.3 sets Class B's at 95 / 75 / 55 / 35 / 15 / 0 per cent, each with separate Single, Couple, Lone Parent and Couple with Children weekly net-income tables. Class A/Class B criterion (g) places applicants on Income Support / income-based JSA / income-related ESA in the top income band. Section 15A uses DWP-assessed UC income plus the UC award and UC-assessed capital for UC claimants. Capital is excluded at 16,000 pounds (paragraph 33 / Class A and B criterion (f)). Section 58 keeps the prescribed Default Scheme gross-income non-dependant deductions of 5.20 / 10.60 / 13.30 / 15.95 pounds weekly with paragraph 58.3 applying the one-deduction couple rule to all couples including Universal Credit. Class B is keyed off the claimant, partner or any dependant (Class B paragraphs (h) and (i)) receiving Armed Forces Independence Payment / Attendance Allowance / Disability Living Allowance / Employment and Support Allowance / Personal Independence Payment / Severe Disability Allowance, plus Forest of Dean-scoped source inputs for War Pension / War Widow's Pension and the Work Capability Element of Universal Credit because PolicyEngine UK does not model those facts directly. Pension-age applicants without a working-age income-related benefit go to the prescribed pensioner scheme.
+
+Added Braintree District Council's 2026/27 Banded Discount Council Tax Reduction Scheme. Paragraph 48.1 caps the working-age maximum at 77 percent of council tax liability with no Band cap and no non-dependant deductions. Schedule 1 paragraph 1 sets weekly net-income ranges across six household types (Single / Couple x no / one / two-or-more children) with discount rates from 77 per cent down to 0 per cent, and Schedule 1 paragraph 7 places passported Income Support / income-related ESA / income-based JSA applicants at Band 1 (77 per cent). Paragraph 26.1 and Schedule 1 paragraph 5 exclude applicants whose capital is 10,000 pounds or greater. Paragraphs 12.2 to 12.5 use DWP-assessed Universal Credit income (annualised by multiplying by 12 and dividing by 52) plus the actual UC award and DWP-assessed UC capital. Paragraph 3 routes pension-age applicants on Universal Credit, Income Support, income-related ESA or income-based JSA into the local banded scheme, with relevant-period and regulation 60A Universal Credit source exceptions; pension-age applicants outside those local cases go to the prescribed pensioner scheme.

policyengine_uk/parameters/gov/local_authorities/adur/council_tax_reduction/maximum_support_rate.yaml

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+description: Maximum share of eligible Council Tax liability covered under the Adur Council Tax Support scheme.
+values:
+  2026-04-01: 1
+metadata:
+  unit: /1
+  period: year
+  label: Adur Council Tax Support maximum support rate
+  reference:
+    - title: Adur Council Tax Support 2026-27
+      href: https://www.adur-worthing.gov.uk/media/Media,174007,smxx.pdf

policyengine_uk/parameters/gov/local_authorities/adur/council_tax_reduction/means_test/capital_limit.yaml

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+description: Capital limit for working-age households under the Adur Council Tax Support scheme.
+values:
+  2026-04-01: 16_000
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Adur Council Tax Support capital limit
+  reference:
+    - title: Adur Council Tax Support 2026-27
+      href: https://www.adur-worthing.gov.uk/media/Media,174007,smxx.pdf

policyengine_uk/parameters/gov/local_authorities/adur/council_tax_reduction/means_test/withdrawal_rate.yaml

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+description: Withdrawal rate for working-age households under the Adur Council Tax Support scheme.
+values:
+  2026-04-01: 0.2
+metadata:
+  unit: /1
+  period: year
+  label: Adur Council Tax Support withdrawal rate
+  reference:
+    - title: Adur Council Tax Support 2026-27
+      href: https://www.adur-worthing.gov.uk/media/Media,174007,smxx.pdf

policyengine_uk/parameters/gov/local_authorities/adur/council_tax_reduction/non_dep_deduction/amount.yaml

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+description: Weekly non-dependant deduction schedule under the Adur Council Tax Support scheme.
+brackets:
+  - threshold:
+      2026-04-01: 0
+    amount:
+      2026-04-01: 5.2
+  - threshold:
+      2026-04-01: 279
+    amount:
+      2026-04-01: 10.6
+  - threshold:
+      2026-04-01: 485
+    amount:
+      2026-04-01: 13.3
+  - threshold:
+      2026-04-01: 605
+    amount:
+      2026-04-01: 15.95
+metadata:
+  amount_unit: currency-GBP
+  period: week
+  threshold_unit: currency-GBP
+  type: single_amount
+  label: Adur Council Tax Support non-dependant deduction schedule
+  reference:
+    - title: Adur Council Tax Support 2026-27
+      href: https://www.adur-worthing.gov.uk/media/Media,174007,smxx.pdf

policyengine_uk/parameters/gov/local_authorities/arun/council_tax_reduction/childcare/weekly_maximum/one_child.yaml

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+description: Maximum weekly childcare deduction for one child under Arun's working-age Council Tax Reduction scheme.
+values:
+  2026-04-01: 175
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Arun Council Tax Reduction one-child childcare cap
+  reference:
+    - title: Arun District Council Tax Reduction Scheme 2026/27, section 38
+      href: https://www.arun.gov.uk/download.cfm?doc=docm93jijm4n20657.pdf&ver=27819
+

policyengine_uk/parameters/gov/local_authorities/arun/council_tax_reduction/childcare/weekly_maximum/two_or_more_children.yaml

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+description: Maximum weekly childcare deduction for two or more children under Arun's working-age Council Tax Reduction scheme.
+values:
+  2026-04-01: 300
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Arun Council Tax Reduction two-or-more-child childcare cap
+  reference:
+    - title: Arun District Council Tax Reduction Scheme 2026/27, section 38
+      href: https://www.arun.gov.uk/download.cfm?doc=docm93jijm4n20657.pdf&ver=27819

policyengine_uk/parameters/gov/local_authorities/arun/council_tax_reduction/childcare/work_hours.yaml

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+description: Weekly work hours threshold for childcare deductions under Arun's working-age Council Tax Reduction scheme.
+values:
+  2026-04-01: 16
+metadata:
+  unit: hour
+  period: week
+  label: Arun Council Tax Reduction childcare work hours
+  reference:
+    - title: Arun District Council Tax Reduction Scheme 2026/27, section 38
+      href: https://www.arun.gov.uk/download.cfm?doc=docm93jijm4n20657.pdf&ver=27819
+

policyengine_uk/parameters/gov/local_authorities/arun/council_tax_reduction/earnings_disregard/additional_working.yaml

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+description: Additional weekly earnings disregard for source working-tax-credit or hours cases under Arun's working-age Council Tax Reduction scheme.
+values:
+  2026-04-01: 17.10
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Arun Council Tax Reduction additional working earnings disregard
+  reference:
+    - title: Arun District Council Tax Reduction Scheme 2026/27, Schedule 5 paragraph 18
+      href: https://www.arun.gov.uk/download.cfm?doc=docm93jijm4n20657.pdf&ver=27819
+

policyengine_uk/parameters/gov/local_authorities/arun/council_tax_reduction/earnings_disregard/couple.yaml

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+description: Weekly earnings disregard for couples under Arun's working-age Council Tax Reduction scheme.
+values:
+  2026-04-01: 10
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Arun Council Tax Reduction couple earnings disregard
+  reference:
+    - title: Arun District Council Tax Reduction Scheme 2026/27, Schedule 5 paragraph 8
+      href: https://www.arun.gov.uk/download.cfm?doc=docm93jijm4n20657.pdf&ver=27819
+

policyengine_uk/parameters/gov/local_authorities/arun/council_tax_reduction/earnings_disregard/disability_or_carer.yaml

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+description: Weekly earnings disregard for source disability or carer cases under Arun's working-age Council Tax Reduction scheme.
+values:
+  2026-04-01: 20
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Arun Council Tax Reduction disability or carer earnings disregard
+  reference:
+    - title: Arun District Council Tax Reduction Scheme 2026/27, Schedule 5 paragraphs 4 and 6
+      href: https://www.arun.gov.uk/download.cfm?doc=docm93jijm4n20657.pdf&ver=27819
+

policyengine_uk/parameters/gov/local_authorities/arun/council_tax_reduction/earnings_disregard/lone_parent.yaml

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+description: Weekly earnings disregard for lone parents under Arun's working-age Council Tax Reduction scheme.
+values:
+  2026-04-01: 25
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Arun Council Tax Reduction lone-parent earnings disregard
+  reference:
+    - title: Arun District Council Tax Reduction Scheme 2026/27, Schedule 5 paragraph 5
+      href: https://www.arun.gov.uk/download.cfm?doc=docm93jijm4n20657.pdf&ver=27819
+

policyengine_uk/parameters/gov/local_authorities/arun/council_tax_reduction/earnings_disregard/standard.yaml

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+description: Standard weekly earnings disregard under Arun's working-age Council Tax Reduction scheme.
+values:
+  2026-04-01: 5
+metadata:
+  unit: currency-GBP
+  period: week
+  label: Arun Council Tax Reduction standard earnings disregard
+  reference:
+    - title: Arun District Council Tax Reduction Scheme 2026/27, Schedule 5 paragraph 11
+      href: https://www.arun.gov.uk/download.cfm?doc=docm93jijm4n20657.pdf&ver=27819
+