[juaristi22]

Fixes #2607

Before 2027-28, rUK property income follows reforms to the full main UK income-tax scale, including Gift Aid band extensions. The annual 2027 formula preserves the existing separate property-rate calculation, and Scottish treatment stays unchanged. Finance Act 2026 sections 6 and 7 provide the dated commencement and property-rate references.

Reproducer: policyengine_uk/tests/test_property_income_rate_reforms.py::test_pre_2027_property_income_uses_main_rate_reform

Local validation: 99 focused Python tests passed, including 55 new rate-reform and annual-routing cases; 66 affected YAML cases passed. The unchanged selected outcome checker passed with source mode and data absent, REQUIRE_TEST_DATA=1 and no skipped or unfinished selected tests. make format passed with complete Python AST and non-Python byte preservation. These public synthetic and focused checks are not a whole-suite or certified-dataset result; resulting-head CI remains pending.

axiom: needed

Microcosm issue 1370 adoption and supported parity remain open. No encoder run or private costing was performed.

[github-actions]

Aggregate impact on certified data: pass

Base f66f0a205f against head cc4d499854, both on enhanced_frs_2024_25.h5 (policyengine-uk-data 1.58.1, sha256 056e80fd8e91), fiscal years 2025-26 to 2031-32. Each year is a full microsimulation run on each side.

Checks: 0 broken by this change, 1 failing on both sides, 0 fixed. Moves flagged for review: 12 (thresholds in report_spec.yaml; a flag does not fail the job).

Workflow run and full report

Notes

• In the years a figure from fewer than 10 records is suppressed (spending.disabled_students_allowance), every total containing it, and the decile incomes, are rebuilt from their other components, so no published total includes it. Those totals are marked †. A change is withheld where the two sides leave out different figures and can't be lined up.

Moves flagged for review

Measure	Year	Base	Head	Change
Raise basic rate by 1pp: change in income_tax	2026-27	£6.65bn	£6.94bn	+£287.0m
Raise basic rate by 1pp	2026-27	£6.50bn	£6.79bn	+£287.0m
Raise basic rate by 1pp: change in income_tax	2025-26	£6.36bn	£6.64bn	+£277.4m
Raise basic rate by 1pp	2025-26	£6.22bn	£6.50bn	+£277.4m
Raise higher rate by 1pp: change in income_tax	2026-27	£3.83bn	£4.00bn	+£172.0m
Raise higher rate by 1pp	2026-27	£3.82bn	£4.00bn	+£172.0m
Raise higher rate by 1pp: change in income_tax	2025-26	£3.55bn	£3.71bn	+£159.9m
Raise higher rate by 1pp	2025-26	£3.54bn	£3.70bn	+£159.9m
Raise additional rate by 3pp	2026-27	£3.07bn	£3.22bn	+£145.3m
Raise additional rate by 3pp: change in income_tax	2026-27	£3.07bn	£3.22bn	+£145.3m
Raise additional rate by 3pp: change in income_tax	2025-26	£2.83bn	£2.97bn	+£135.2m
Raise additional rate by 3pp	2025-26	£2.83bn	£2.97bn	+£135.2m

Receipts by tax head

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Income tax	-£103	-£248	0	0	0	0	0

Spending by benefit and service

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Disabled Students' Allowance	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed

Caseloads

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Disabled Students' Allowance	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed

Government balance, each component counted once

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Government receipts, each component once	-£103	-£248	0	0	0	0	0
Government balance, each receipt once	-£103 †	-£248 †	0 †	0 †	0 †	0 †	0 †

Model totals

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
gov_tax	-£272	-£144	0	0	0	0	0
household_tax	-£132	-£267	0	0	0	0	0
pre_budget_change_household_tax	-£63	-£268	0	0	0	0	0
gov_balance	-£103 †	-£248 †	0 †	0 †	0 †	0 †	0 †

Household income totals

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Household net income	+£103 †	+£248 †	0 †	0 †	0 †	0 †	0 †
Household net income (HBAI definition)	+£138	+£268	0	0	0	0	0

Inequality

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Gini coefficient, equivalised HBAI income before housing costs	-0.0000	+0.0000	0	0	0	0	0

Mean household net income in each side's own deciles

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Decile 1: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †
Decile 2: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †
Decile 3: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †
Decile 4: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †
Decile 5: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †
Decile 6: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †
Decile 7: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †
Decile 8: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †
Decile 9: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †
Decile 10: mean household_net_income per household	+£0.00 †	+£0.00 †	0 †	0 †	0 †	0 †	0 †

Standard reform costings (change in gov_balance)

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Raise basic rate by 1pp	+£277.4m	+£287.0m	0	0	0	0	0
Raise higher rate by 1pp	+£159.9m	+£172.0m	0	0	0	0	0
Raise personal allowance by ~800GBP/year	+£3	+£20	0	0	0	0	0
Raise child benefit by 25GBP/week per additional child	-£1	+£2	0	0	0	0	0
Reduce Universal Credit taper rate to 20%	+£0	-£2	0	0	0	0	0
Raise Class 1 main employee NICs rate to 10%	+£162	-£160	0	0	0	0	0
Raise VAT standard rate by 2pp	+£21	-£107	0	0	0	0	0
Raise additional rate by 3pp	+£135.2m	+£145.3m	0	0	0	suppressed	suppressed
Raise the Universal Credit standard allowance by 10%	-£1	-£0	0	0	0	0	0
Raise the State Pension by 10%	-£13	+£5	0	0	0	0	0

Standard reforms: change in each reform's target

Measure	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Raise basic rate by 1pp: change in income_tax	+£277.4m	+£287.0m	0	0	0	0	0
Raise higher rate by 1pp: change in income_tax	+£159.9m	+£172.0m	0	0	0	0	0
Raise personal allowance by ~800GBP/year: change in income_tax	+£3	+£30	0	0	0	0	0
Raise additional rate by 3pp: change in income_tax	+£135.2m	+£145.3m	0	0	0	suppressed	suppressed

Household net income by decile

Mean change in household net income per household, and as a share of the decile's base income; households stay in the base run's deciles.

Base decile	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Decile 1	0	0	0	0	0	0	0
Decile 2	0	0	0	0	0	0	0
Decile 3	0	0	0	0	0	0	0
Decile 4	0	0	0	0	0	0	0
Decile 5	0	0	0	0	0	0	0
Decile 6	0	0	0	0	0	0	0
Decile 7	0	0	0	0	0	0	0
Decile 8	fewer than 10 households change	0	0	0	0	0	0
Decile 9	fewer than 10 households change	fewer than 10 households change	0	0	0	0	0
Decile 10	0	0	0	0	0	0	0
all	0	0	0	0	0	0	0

Year	People gaining over £1	People losing over £1
2025-26	0.0%	0.0%
2026-27	0.0%	0.0%
2027-28	0.0%	0.0%
2028-29	0.0%	0.0%
2029-30	0.0%	0.0%
2030-31	0.0%	0.0%
2031-32	0.0%	0.0%

No change in any year: population; poverty rates; people in poverty.

Checks failing on both base and head (1)

• VAT is never negative (sign:vat): 2025-26: 76 units below zero, a weighted £-54,797,972 in total; 2026-27: 76 units below zero, a weighted £-56,271,349 in total; 2027-28: 76 units below zero, a weighted £-57,609,146 in total

Counted-once check

Each of 86 components was raised by £1 per unit in 2026-27, and every head of its totals was read household by household: its own head must rise by exactly £1, no other tax head may move, no other benefit may rise, and the model's own total must move by what its heads moved. A head that breaks a rule is measured again twice: with every other head held at its baseline value, and with every other head held at its value after the first £1 while the component rises again. It fails where either still shows the response. 0 failed; 0 were skipped.

• widowed_parents_allowance: pension_credit responds only through other heads in fewer than 10 households (other heads that moved there: carers_allowance; gov_spending; not a failure)
• widowed_parents_allowance: pension_credit responds only through other heads in fewer than 10 households (other heads that moved there: carers_allowance; household_benefits; not a failure)

Provenance

Side	Commit	Runtime	Environment hash	Partition hash	Time
base	main f66f0a205f	uk 2.151.1 (files a68aefb68570), core 3.33.2, py 3.13.17 aarch64	34d4e538ada6	dfe9982f4005	1589.44s
head	#2625 merged into main cc4d499854	uk 2.151.1 (files f1355dc76ac8), core 3.33.2, py 3.13.17 aarch64	34d4e538ada6	dfe9982f4005	1585.83s

Dataset: hf://policyengine/policyengine-uk-data-private/enhanced_frs_2024_25.h5@2526edbbb687a3b54dbb11272e5389e4b62d2ac2, sha256 056e80fd8e9151d78f432a25cde863340baee81304c6216a37fb575ce8563784 (verified on both sides), policyengine-uk-data 1.58.1.

Receipts by tax head: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Income tax	£299.29bn	£319.01bn	£336.54bn	£351.69bn	£367.24bn	£385.36bn	£403.66bn
National Insurance (employee and self-employed)	£52.58bn	£54.94bn	£56.75bn	£58.48bn	£60.62bn	£62.57bn	£65.03bn
National Insurance (employer)	£152.64bn	£159.18bn	£164.14bn	£168.73bn	£176.11bn	£181.72bn	£188.90bn
Employer NI change borne by capital	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Employer NI change borne by consumers	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Capital gains tax	£12.62bn	£13.06bn	£13.55bn	£14.04bn	£14.54bn	£15.09bn	£15.65bn
Student loan repayments	£7.83bn	£8.12bn	£8.35bn	£8.56bn	£8.79bn	£9.04bn	£9.38bn
VAT	£253.71bn	£260.53bn	£266.72bn	£273.14bn	£279.83bn	£286.71bn	£293.71bn
Change in VAT from its baseline	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
VAT on private school fees	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Fuel duties	£24.53bn	£24.64bn	£26.64bn	£26.69bn	£26.42bn	£25.76bn	£26.35bn
Alcohol duties	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Tobacco duties	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Vehicle excise duties	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Betting and gaming duties	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
TV licence fee	£4.28bn	£4.43bn	£4.44bn	£4.46bn	£4.48bn	£4.50bn	£4.52bn
Council tax	£49.21bn	£51.88bn	£54.97bn	£58.29bn	£61.55bn	£64.92bn	£68.49bn
High value council tax surcharge	£0.00bn	£0.00bn	£0.00bn	£0.48bn	£0.49bn	£0.51bn	£0.52bn
Northern Ireland domestic rates	£0.55bn	£0.58bn	£0.61bn	£0.63bn	£0.67bn	£0.70bn	£0.73bn
Business rates	£31.73bn	£31.73bn	£31.73bn	£31.73bn	£31.73bn	£31.73bn	£31.73bn
Stamp duty land tax on the household's own purchases	£6.93bn	£7.42bn	£7.85bn	£8.26bn	£8.68bn	£9.09bn	£9.51bn
Stamp duty land tax paid by companies	£3.13bn	£3.13bn	£3.13bn	£3.13bn	£3.13bn	£3.13bn	£3.13bn
Land transaction tax (Wales)	£0.08bn	£0.08bn	£0.09bn	£0.09bn	£0.10bn	£0.10bn	£0.11bn
Land and buildings transaction tax (Scotland)	£0.31bn	£0.32bn	£0.34bn	£0.36bn	£0.37bn	£0.39bn	£0.40bn
Unspecified tax change borne by capital	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Unspecified tax change borne by consumers	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Wealth tax	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Wealth tax excluding the main residence	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Land value tax	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Carbon tax	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn

Spending by benefit and service: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
State Pension	£122.15bn	£126.64bn	£127.76bn	£129.65bn	£133.46bn	£137.40bn	£141.47bn
Pension Credit	£6.68bn	£7.07bn	£7.35bn	£7.50bn	£7.65bn	£7.83bn	£8.02bn
Winter Fuel Payment	£1.70bn	£1.68bn	£1.59bn	£1.57bn	£1.57bn	£1.55bn	£1.52bn
Pension Age Winter Heating Payment (Scotland)	£0.19bn	£0.20bn	£0.20bn	£0.21bn	£0.21bn	£0.22bn	£0.22bn
Universal Credit	£75.54bn	£80.75bn	£83.40bn	£85.21bn	£86.21bn	£87.61bn	£88.91bn
Housing Benefit	£8.59bn	£8.93bn	£9.22bn	£9.37bn	£9.64bn	£9.91bn	£10.20bn
Council Tax Reduction	£1.98bn	£2.03bn	£2.07bn	£2.12bn	£2.17bn	£2.22bn	£2.26bn
Employment and Support Allowance (income-related)	£0.79bn	£0.81bn	£0.83bn	£0.85bn	£0.87bn	£0.89bn	£0.91bn
Employment and Support Allowance (contribution-based)	£5.22bn	£5.36bn	£5.49bn	£5.62bn	£5.76bn	£5.90bn	£6.04bn
Jobseeker's Allowance (income-based)	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Jobseeker's Allowance (contribution-based)	£0.29bn	£0.30bn	£0.30bn	£0.31bn	£0.32bn	£0.33bn	£0.33bn
Income Support	£0.12bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Working Tax Credit	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Child Tax Credit	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Incapacity Benefit	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Personal Independence Payment	£27.05bn	£28.19bn	£29.28bn	£30.02bn	£30.75bn	£31.51bn	£32.28bn
Disability Living Allowance	£7.52bn	£7.83bn	£8.14bn	£8.34bn	£8.55bn	£8.76bn	£8.97bn
Attendance Allowance	£8.71bn	£9.08bn	£9.43bn	£9.67bn	£9.90bn	£10.15bn	£10.40bn
Carer's Allowance	£4.50bn	£4.69bn	£4.87bn	£4.99bn	£5.11bn	£5.23bn	£5.36bn
Carer Support Payment (Scotland)	£0.31bn	£0.32bn	£0.34bn	£0.34bn	£0.35bn	£0.36bn	£0.37bn
Carer's Allowance Supplement (Scotland)	£0.00bn	£0.04bn	£0.04bn	£0.04bn	£0.04bn	£0.04bn	£0.04bn
Severe Disablement Allowance	£0.03bn	£0.03bn	£0.03bn	£0.03bn	£0.03bn	£0.03bn	£0.03bn
Industrial Injuries Disablement Benefit	£0.51bn	£0.52bn	£0.53bn	£0.54bn	£0.56bn	£0.57bn	£0.59bn
Armed Forces Compensation Scheme	£0.61bn	£0.62bn	£0.64bn	£0.65bn	£0.67bn	£0.69bn	£0.70bn
War Widow's or Widower's Pension	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Child Benefit	£16.23bn	£16.91bn	£17.53bn	£17.96bn	£18.39bn	£18.84bn	£19.29bn
Scottish Child Payment	£0.50bn	£0.52bn	£0.54bn	£0.56bn	£0.56bn	£0.58bn	£0.59bn
Two Child Limit Payment (Scotland, counterfactual)	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Healthy Start vouchers	£0.05bn	£0.05bn	£0.05bn	£0.05bn	£0.05bn	£0.05bn	£0.05bn
Maternity Allowance	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Statutory Maternity Pay	£3.32bn	£3.41bn	£3.49bn	£3.57bn	£3.66bn	£3.75bn	£3.84bn
Statutory Paternity Pay	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Statutory Sick Pay	£1.13bn	£1.16bn	£1.19bn	£1.22bn	£1.25bn	£1.28bn	£1.31bn
Sure Start Maternity Grant	£0.01bn	£0.01bn	£0.01bn	£0.01bn	£0.01bn	£0.01bn	£0.01bn
Bereavement Support Payment	£0.67bn	£0.69bn	£0.70bn	£0.72bn	£0.74bn	£0.76bn	£0.78bn
Widowed Parent's Allowance	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Tax-Free Childcare	£0.55bn	£0.56bn	£0.57bn	£0.58bn	£0.60bn	£0.61bn	£0.59bn
Extended childcare entitlement	£2.77bn	£3.27bn	£3.36bn	£3.43bn	£3.53bn	£3.61bn	£3.70bn
Universal childcare entitlement	£2.26bn	£2.45bn	£2.51bn	£2.58bn	£2.64bn	£2.72bn	£2.78bn
Targeted childcare entitlement	£0.47bn	£0.49bn	£0.50bn	£0.51bn	£0.52bn	£0.53bn	£0.47bn
Care to Learn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Childcare Grant	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Parents' Learning Allowance	£0.20bn	£0.20bn	£0.20bn	£0.20bn	£0.20bn	£0.20bn	£0.20bn
Adult Dependants' Grant	£0.06bn	£0.06bn	£0.04bn	£0.04bn	£0.04bn	£0.04bn	£0.04bn
Travel Grant	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Disabled Students' Allowance	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed
16 to 19 Bursary Fund	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
NHS spending	£204.68bn	£205.46bn	£206.22bn	£207.04bn	£207.96bn	£208.89bn	£209.79bn
State education spending	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn	£0.02bn
Transport subsidy spending	£25.15bn	£25.25bn	£25.34bn	£25.44bn	£25.55bn	£25.67bn	£25.78bn
Cost-of-living support payment	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Energy Bills Rebate	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Energy Price Guarantee subsidy	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Basic income	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Disability basic income	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn
Other public spending budget change	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn

Caseloads: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
State Pension	11,308k	11,208k	10,906k	10,812k	10,860k	10,908k	10,955k
Pension Credit	1,491k	1,489k	1,488k	1,470k	1,473k	1,476k	1,475k
Winter Fuel Payment	7,091k	7,011k	6,600k	6,512k	6,493k	6,379k	6,248k
Pension Age Winter Heating Payment (Scotland)	806k	807k	807k	805k	809k	812k	816k
Universal Credit	6,361k	6,370k	6,404k	6,419k	6,390k	6,387k	6,368k
Housing Benefit	1,254k	1,252k	1,256k	1,242k	1,246k	1,250k	1,252k
Council Tax Reduction	3,187k	3,212k	3,225k	3,248k	3,266k	3,282k	3,295k
Employment and Support Allowance (income-related)	71k	71k	71k	72k	72k	72k	72k
Employment and Support Allowance (contribution-based)	722k	724k	727k	730k	733k	737k	740k
Jobseeker's Allowance (income-based)	0k	0k	0k	0k	0k	0k	0k
Jobseeker's Allowance (contribution-based)	67k	67k	68k	68k	68k	69k	69k
Income Support	25k	0k	0k	0k	0k	0k	0k
Working Tax Credit	0k	0k	0k	0k	0k	0k	0k
Child Tax Credit	0k	0k	0k	0k	0k	0k	0k
Incapacity Benefit	0k	0k	0k	0k	0k	0k	0k
Personal Independence Payment	3,581k	3,595k	3,608k	3,623k	3,639k	3,655k	3,671k
Disability Living Allowance	1,296k	1,301k	1,306k	1,311k	1,317k	1,323k	1,329k
Attendance Allowance	1,701k	1,708k	1,714k	1,721k	1,729k	1,736k	1,744k
Carer's Allowance	1,038k	1,042k	1,046k	1,050k	1,055k	1,059k	1,064k
Carer Support Payment (Scotland)	71k	72k	72k	72k	73k	73k	73k
Carer's Allowance Supplement (Scotland)	0k	72k	72k	72k	73k	73k	73k
Severe Disablement Allowance	4k	4k	4k	4k	4k	4k	4k
Industrial Injuries Disablement Benefit	137k	138k	139k	139k	140k	140k	141k
Armed Forces Compensation Scheme	94k	94k	94k	95k	95k	95k	96k
War Widow's or Widower's Pension	0k	0k	0k	0k	0k	0k	0k
Child Benefit	8,136k	8,165k	8,185k	8,215k	8,249k	8,282k	8,314k
Scottish Child Payment	352k	354k	355k	359k	357k	358k	357k
Two Child Limit Payment (Scotland, counterfactual)	0k	0k	0k	0k	0k	0k	0k
Healthy Start vouchers	200k	201k	202k	203k	204k	204k	205k
Maternity Allowance	0k	0k	0k	0k	0k	0k	0k
Statutory Maternity Pay	334k	335k	336k	338k	339k	341k	342k
Statutory Paternity Pay	0k	0k	0k	0k	0k	0k	0k
Statutory Sick Pay	182k	183k	183k	184k	185k	186k	186k
Sure Start Maternity Grant	26k	26k	26k	27k	27k	27k	27k
Bereavement Support Payment	98k	98k	99k	99k	100k	100k	101k
Widowed Parent's Allowance	0k	0k	0k	0k	0k	0k	0k
Tax-Free Childcare	1,018k	1,029k	1,028k	1,033k	1,034k	1,039k	1,023k
Extended childcare entitlement	718k	724k	728k	732k	737k	741k	743k
Universal childcare entitlement	986k	989k	992k	997k	1,002k	1,013k	1,015k
Targeted childcare entitlement	98k	98k	96k	96k	96k	97k	84k
Care to Learn	0k	0k	0k	0k	0k	0k	0k
Childcare Grant	0k	0k	0k	0k	0k	0k	0k
Parents' Learning Allowance	98k	99k	99k	100k	100k	100k	101k
Adult Dependants' Grant	18k	18k	12k	13k	13k	13k	13k
Travel Grant	0k	0k	0k	0k	0k	0k	0k
Disabled Students' Allowance	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed	suppressed
16 to 19 Bursary Fund	0k	0k	0k	0k	0k	0k	0k
Cost-of-living support payment	0k	0k	0k	0k	0k	0k	0k
Energy Bills Rebate	0k	0k	0k	0k	0k	0k	0k
Energy Price Guarantee subsidy	0k	0k	0k	0k	0k	0k	0k
Basic income	0k	0k	0k	0k	0k	0k	0k
Disability basic income	0k	0k	0k	0k	0k	0k	0k

Government balance, each component counted once: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Government receipts, each component once	£899.40bn	£939.05bn	£975.84bn	£1,008.78bn	£1,044.74bn	£1,081.33bn	£1,121.83bn
Government spending	£530.58bn †	£545.59bn †	£553.80bn †	£560.99bn †	£569.57bn †	£578.78bn †	£587.89bn †
Government balance, each receipt once	£368.81bn †	£393.46bn †	£422.04bn †	£447.79bn †	£475.18bn †	£502.55bn †	£533.93bn †
Benefits in household_benefits but not in gov_spending	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn	£0.00bn

Model totals: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
gov_tax	£899.40bn	£939.05bn	£975.84bn	£1,008.78bn	£1,044.74bn	£1,081.33bn	£1,121.83bn
household_tax	£493.05bn	£519.34bn	£544.98bn	£566.91bn	£588.80bn	£612.89bn	£639.22bn
pre_budget_change_household_tax	£485.22bn	£511.22bn	£536.63bn	£557.87bn	£579.52bn	£603.35bn	£629.32bn
gov_spending	£530.58bn †	£545.59bn †	£553.80bn †	£560.99bn †	£569.57bn †	£578.78bn †	£587.89bn †
household_benefits	£530.58bn †	£545.59bn †	£553.80bn †	£560.99bn †	£569.57bn †	£578.78bn †	£587.89bn †
gov_balance	£368.81bn †	£393.46bn †	£422.04bn †	£447.79bn †	£475.18bn †	£502.55bn †	£533.93bn †

Household income totals: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Household market income	£1,657.06bn	£1,719.25bn	£1,771.68bn	£1,821.99bn	£1,872.88bn	£1,930.99bn	£2,001.98bn
Household net income	£1,655.33bn †	£1,704.74bn †	£1,738.62bn †	£1,773.13bn †	£1,809.57bn †	£1,851.54bn †	£1,903.61bn †
Household net income (HBAI definition)	£1,462.17bn	£1,509.90bn	£1,544.25bn	£1,577.67bn	£1,612.09bn	£1,651.53bn	£1,702.40bn

Population: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
People	69,514k	69,778k	70,036k	70,316k	70,626k	70,944k	71,249k
Benefit units	35,247k	35,381k	35,512k	35,654k	35,811k	35,972k	36,127k
Households	31,167k	31,285k	31,401k	31,526k	31,665k	31,808k	31,944k

Poverty rates: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Absolute poverty, before housing costs: everyone	16.1%	15.2%	15.5%	15.6%	15.7%	15.8%	15.8%
Absolute poverty, before housing costs: children	24.2%	21.4%	21.6%	21.6%	21.7%	22.0%	21.8%
Absolute poverty, before housing costs: working-age adults	13.9%	13.5%	14.0%	14.2%	14.2%	14.3%	14.3%
Absolute poverty, before housing costs: pensioners	13.7%	13.2%	13.1%	13.4%	13.4%	13.5%	13.5%
Absolute poverty, after housing costs: everyone	21.6%	20.9%	21.3%	21.5%	21.8%	22.1%	22.2%
Absolute poverty, after housing costs: children	33.4%	30.9%	31.1%	31.1%	31.5%	32.0%	32.3%
Absolute poverty, after housing costs: working-age adults	19.9%	19.7%	20.3%	20.5%	20.8%	21.0%	21.1%
Absolute poverty, after housing costs: pensioners	12.8%	12.6%	12.4%	12.6%	12.7%	13.0%	13.0%
Relative poverty, before housing costs: everyone	17.2%	16.5%	16.5%	16.6%	16.3%	16.4%	16.4%
Relative poverty, before housing costs: children	26.4%	23.7%	23.4%	23.4%	22.9%	23.0%	22.9%
Relative poverty, before housing costs: working-age adults	14.7%	14.4%	14.7%	14.8%	14.7%	14.8%	14.8%
Relative poverty, before housing costs: pensioners	14.8%	14.8%	14.0%	14.2%	13.9%	14.0%	14.1%
Relative poverty, after housing costs: everyone	21.7%	21.1%	21.2%	21.2%	21.4%	21.4%	21.7%
Relative poverty, after housing costs: children	33.5%	31.3%	31.0%	30.8%	31.0%	31.1%	31.5%
Relative poverty, after housing costs: working-age adults	19.9%	19.8%	20.2%	20.3%	20.5%	20.5%	20.7%
Relative poverty, after housing costs: pensioners	13.0%	12.7%	12.4%	12.1%	12.0%	12.1%	12.4%

People in poverty: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Absolute poverty, before housing costs: everyone	11,163k	10,583k	10,852k	11,004k	11,081k	11,222k	11,226k
Absolute poverty, before housing costs: children	3,629k	3,221k	3,260k	3,284k	3,310k	3,369k	3,350k
Absolute poverty, before housing costs: working-age adults	5,902k	5,806k	6,080k	6,197k	6,234k	6,304k	6,319k
Absolute poverty, before housing costs: pensioners	1,632k	1,556k	1,512k	1,523k	1,537k	1,550k	1,556k
Absolute poverty, after housing costs: everyone	15,000k	14,571k	14,945k	15,112k	15,392k	15,663k	15,804k
Absolute poverty, after housing costs: children	5,004k	4,656k	4,703k	4,723k	4,808k	4,897k	4,966k
Absolute poverty, after housing costs: working-age adults	8,476k	8,431k	8,812k	8,952k	9,130k	9,273k	9,341k
Absolute poverty, after housing costs: pensioners	1,520k	1,484k	1,430k	1,437k	1,455k	1,492k	1,497k
Relative poverty, before housing costs: everyone	11,974k	11,507k	11,535k	11,642k	11,544k	11,663k	11,712k
Relative poverty, before housing costs: children	3,963k	3,570k	3,543k	3,553k	3,489k	3,519k	3,522k
Relative poverty, before housing costs: working-age adults	6,246k	6,184k	6,378k	6,475k	6,460k	6,538k	6,563k
Relative poverty, before housing costs: pensioners	1,765k	1,753k	1,615k	1,613k	1,595k	1,606k	1,628k
Relative poverty, after housing costs: everyone	15,067k	14,732k	14,872k	14,931k	15,091k	15,202k	15,461k
Relative poverty, after housing costs: children	5,019k	4,715k	4,686k	4,669k	4,725k	4,754k	4,839k
Relative poverty, after housing costs: working-age adults	8,497k	8,516k	8,764k	8,884k	8,992k	9,060k	9,192k
Relative poverty, after housing costs: pensioners	1,551k	1,502k	1,422k	1,378k	1,374k	1,388k	1,429k

Inequality: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Gini coefficient, equivalised HBAI income before housing costs	0.3088	0.3061	0.3067	0.3073	0.3077	0.3083	0.3093

Mean household net income in each side's own deciles: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Decile 1: mean household_net_income per household	£17,831 †	£18,013 †	£18,035 †	£18,082 †	£18,435 †	£18,637 †	£18,791 †
Decile 2: mean household_net_income per household	£28,086 †	£29,021 †	£28,802 †	£29,249 †	£29,503 †	£29,925 †	£30,619 †
Decile 3: mean household_net_income per household	£34,360 †	£35,677 †	£36,233 †	£36,726 †	£37,055 †	£37,680 †	£38,301 †
Decile 4: mean household_net_income per household	£38,776 †	£40,951 †	£42,027 †	£42,701 †	£43,425 †	£44,160 †	£44,659 †
Decile 5: mean household_net_income per household	£43,903 †	£44,793 †	£45,864 †	£46,621 †	£47,807 †	£48,685 †	£50,049 †
Decile 6: mean household_net_income per household	£48,437 †	£49,771 †	£50,848 †	£51,835 †	£51,933 †	£53,554 †	£54,581 †
Decile 7: mean household_net_income per household	£56,348 †	£57,572 †	£58,375 †	£58,828 †	£60,102 †	£60,693 †	£62,312 †
Decile 8: mean household_net_income per household	£69,278 †	£70,760 †	£72,230 †	£73,324 †	£74,884 †	£76,024 †	£78,301 †
Decile 9: mean household_net_income per household	£79,810 †	£82,188 †	£83,302 †	£84,758 †	£86,308 †	£87,884 †	£90,916 †
Decile 10: mean household_net_income per household	£117,846 †	£120,681 †	£122,638 †	£124,783 †	£127,004 †	£129,363 †	£132,261 †

Standard reform costings (change in gov_balance): head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Raise basic rate by 1pp	£6.50bn	£6.79bn	£6.70bn	£6.90bn	£7.11bn	£7.34bn	£7.62bn
Raise higher rate by 1pp	£3.70bn	£4.00bn	£4.05bn	£4.27bn	£4.49bn	£4.76bn	£4.96bn
Raise personal allowance by ~800GBP/year	£-3.83bn	£-3.96bn	£-4.03bn	£-4.10bn	£-4.19bn	£-4.30bn	£-2.02bn
Raise child benefit by 25GBP/week per additional child	£-2.00bn	£-1.76bn	£-1.58bn	£-1.48bn	£-1.38bn	£-1.28bn	£-1.17bn
Reduce Universal Credit taper rate to 20%	£-20.49bn	£-21.05bn	£-21.50bn	£-21.94bn	£-22.03bn	£-22.40bn	£-22.87bn
Raise Class 1 main employee NICs rate to 10%	£11.07bn	£11.51bn	£11.84bn	£12.14bn	£12.49bn	£12.83bn	£13.23bn
Raise VAT standard rate by 2pp	£25.01bn	£25.68bn	£26.29bn	£26.92bn	£27.58bn	£28.26bn	£28.95bn
Raise additional rate by 3pp	£2.97bn	£3.22bn	£3.27bn	£3.47bn	£3.67bn	suppressed	suppressed
Raise the Universal Credit standard allowance by 10%	£-3.03bn	£-3.16bn	£-3.28bn	£-3.35bn	£-3.39bn	£-3.44bn	£-3.51bn
Raise the State Pension by 10%	£-7.81bn	£-8.07bn	£-8.06bn	£-8.18bn	£-8.43bn	£-8.60bn	£-8.96bn

Standard reforms: change in each reform's target: head levels

Measure (head)	2025-26	2026-27	2027-28	2028-29	2029-30	2030-31	2031-32
Raise basic rate by 1pp: change in income_tax	£6.64bn	£6.94bn	£6.86bn	£7.07bn	£7.28bn	£7.52bn	£7.80bn
Raise higher rate by 1pp: change in income_tax	£3.71bn	£4.00bn	£4.06bn	£4.28bn	£4.50bn	£4.77bn	£4.97bn
Raise personal allowance by ~800GBP/year: change in income_tax	£-3.96bn	£-4.10bn	£-4.19bn	£-4.26bn	£-4.36bn	£-4.47bn	£-1.77bn
Raise child benefit by 25GBP/week per additional child: change in child_benefit	£2.34bn	£2.15bn	£1.96bn	£1.85bn	£1.74bn	£1.63bn	£1.51bn
Reduce Universal Credit taper rate to 20%: change in universal_credit	£20.48bn	£21.04bn	£21.49bn	£21.93bn	£22.02bn	£22.40bn	£22.86bn
Raise Class 1 main employee NICs rate to 10%: change in national_insurance	£11.33bn	£11.79bn	£12.13bn	£12.44bn	£12.78bn	£13.13bn	£13.62bn
Raise VAT standard rate by 2pp: change in vat	£25.01bn	£25.68bn	£26.29bn	£26.92bn	£27.58bn	£28.26bn	£28.95bn
Raise additional rate by 3pp: change in income_tax	£2.97bn	£3.22bn	£3.27bn	£3.47bn	£3.67bn	suppressed	suppressed
Raise the Universal Credit standard allowance by 10%: change in universal_credit	£3.03bn	£3.16bn	£3.28bn	£3.36bn	£3.41bn	£3.47bn	£3.52bn
Raise the State Pension by 10%: change in state_pension	£10.72bn	£11.23bn	£11.37bn	£11.62bn	£12.08bn	£12.54bn	£13.07bn

[vahid-ahmadi]

@juaristi22 thanks, first-round review at 92c0018d1. The law is right, the code does what #2607 asked for and the tests pin it. One should, on the PR body only, and two nits.

What I checked

• Law, against legislation.gov.uk (Finance Act 2026 c. 11, as enacted). s. 6 inserts ITA 2007 ss. 6D, 11CA, 16A and 17A, and s. 6(8) says the amendments "have effect for the tax year 2027-28 and subsequent tax years". s. 7 sets the 2027-28 property rates at 22%, 42% and 47%. Before 2027-28 there is no separate property rate, so property income is charged at the main rates and a reform to rates.uk should reach it. The new pre-2027 formula does that, and formula_2027 keeps the separate property-rate body, which matches s. 6(8). New s. 16A stacks property income above other non-savings income and below savings and dividends, which is how both formulas already stack it.
• The pre-2027 formula is the same "tax on (other + property) minus tax on (other)" form already used for Scottish taxpayers, on the full rates.uk scale with Gift Aid. Under baseline parameters rates.uk and rates.property are both 20/40/45 before 2027, so baseline tax should not move. The aggregate-impact bot agrees: income tax moves by -£103 and -£248 in total in 2025-26 and 2026-27 (rounding), and nothing from 2027-28. The 1p basic, 1p higher and 3p additional rate reforms each pick up about £135m to £287m more in 2025-26 and 2026-27, which is the property income that used to be missed.
• Tests in a fresh venv: test_property_income_rate_reforms.py 55 passed. With property_income_tax.py reset to the merge base 55cd7fb04, 33 of the 55 fail and the 22 controls (2027 onwards, Scottish, and baseline cases) pass, so the tests pin the change. policyengine-core test policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax: 340 passed.
• CI at head: all 16 checks pass. Reproducer: and changelog.d/2607.fixed.md are present. #2607 also asked for the policy test in its "Test" section; test_main_rate_reform_reaches_property_and_final_tax_from_natural_income covers it (in 2026-27 rather than 2025-26, which is fine).
• I did not use /review-program's validator agents for this one; it is a single formula change, so I checked it by hand.

Findings

1. should: PR body, axiom: needed. Same point as on #2595: the template keeps needed for external contributors, and on a maintainer PR it leaves the parity step with no owner (the Fix evidence check accepts it, so CI is green). rulespec-uk has nothing on the property rates yet (no 11CA or property-rate encoding). Opening a pe-parity issue there for ITA 2007 ss. 11CA and 16A as inserted by FA 2026 s. 6, with the s. 6(8) commencement, and changing the line to axiom: <issue> queued would close this. Companion cases can come straight from the law, for example £5,000 of property profit in the basic band in 2026-27 under a 21% basic rate taxed at 21%, and at 22% in 2027-28.

2. nit: parameters/gov/hmrc/income_tax/rates/property.yaml still starts at 2015 and says nothing about when it applies. After this PR a reform to rates.property.* before 2027-28 has no effect, which is right in law and is tested (test_pre_2027_separate_property_rate_reform_does_not_apply), but anyone editing it in the app for 2025 or 2026 would see nothing happen and not know why. One sentence in the description ("Applies from 2027-28; before then property income is taxed at the main rates") would help, and FA 2026 s. 7 is now a better reference for the 2027 values than the OBR EFO.

3. nit, no action needed here: FA 2026 s. 6 also inserts s. 11CB, Welsh property rates set by the Senedd. The model has no separate Welsh rates, so Welsh taxpayers get the UK property rates from 2027-28, as on main today. Worth an issue if Welsh property rates are ever set differently.

Overlap and merge order: none of your other open PRs touch property_income_tax.py. The branch is some way behind main but GitHub reports it mergeable, and the merge queue will retest it.

🤖 Generated with Claude Code

[vahid-ahmadi]

@juaristi22 second round at 92c0018d1, approving.

Earlier findings

1. axiom: needed (was a should): still open, but we now treat it as a nit on maintainer PRs, so it no longer blocks. rulespec-uk still has no issue for the property rates, so when you have a moment, opening a pe-parity issue there for ITA 2007 ss. 11CA and 16A as inserted by FA 2026 s. 6 (with the s. 6(8) commencement) and changing the line to axiom: <issue> queued would still be the tidy end state.
2. rates/property.yaml description and reference (nit): unchanged, fine to leave or do later.
3. Welsh property rates, s. 11CB (nit): no action needed here.

At head: no code change since the first round, all 16 checks pass, mergeable with no conflicts.

🤖 Generated with Claude Code