Clarify Boolean masks and gross wealth tax metadata

changelog.d/136.changed.md

@@ -0,0 +1 @@
+- Used explicit Boolean conjunctions for basic-income eligibility and unreported Universal Credit claimant masks.

changelog.d/2560.changed.md

@@ -0,0 +1 @@
+- Clarified that the non-primary-residence wealth tax uses gross wealth and deducts no debt.

policyengine_uk/parameters/gov/contrib/cec/non_primary_residence_wealth_tax.yaml

@@ -14,8 +14,8 @@ brackets:
       unit: currency-GBP
     values:
       2000-01-01: 0
-description: Annual tax on total wealth (includes all property and corporate wealth
-  except primary residences).
+description: Annual tax on gross household wealth excluding the primary residence,
+  without deducting mortgage or other debt.
 metadata:
   label: Wealth tax excluding primary residences
   type: marginal_rate

policyengine_uk/variables/contrib/cec/non_primary_residence_wealth_tax.py

@@ -3,7 +3,10 @@
 
 class non_primary_residence_wealth_tax(Variable):
     label = "Wealth tax (non-primary residence)"
-    documentation = "Annual tax on household net wealth excluding primary residences"
+    documentation = (
+        "Annual tax on gross household wealth excluding the primary residence. "
+        "The tax base deducts no mortgage or other debt."
+    )
     entity = Household
     definition_period = YEAR
     value_type = float

policyengine_uk/variables/contrib/ubi_center/basic_income/bi_maximum.py

@@ -13,8 +13,8 @@ def formula(person, period, parameters):
         weekly_flat_amount = bi.amount.flat
         is_senior_for_bi = person("is_SP_age", period)
         age = person("age", period)
-        is_child_for_bi = (age < bi.amount.adult_age) * (age >= bi.amount.child_min_age)
-        is_adult_for_bi = (age >= bi.amount.adult_age) * ~is_senior_for_bi
+        is_child_for_bi = (age < bi.amount.adult_age) & (age >= bi.amount.child_min_age)
+        is_adult_for_bi = (age >= bi.amount.adult_age) & ~is_senior_for_bi
         weekly_amount_by_age = select(
             [is_child_for_bi, is_senior_for_bi, is_adult_for_bi],
             [

policyengine_uk/variables/gov/dwp/universal_credit/household_uc_unreported_claimants.py

@@ -29,4 +29,4 @@ def formula(household, period, parameters):
         financial_capital = person.benunit("benunit_reported_capital", period)
         has_reported_capital = (reported_capital >= 0) | (financial_capital >= 0)
         is_uc_claimant = person("is_uc_claimant", period)
-        return household.sum(is_uc_claimant * ~has_reported_capital)
+        return household.sum(is_uc_claimant & ~has_reported_capital)