Add Oxford council tax reduction

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

@@ -0,0 +1 @@
+Add Oxford working-age Council Tax Reduction.

policyengine_uk/parameters/gov/local_authorities/oxford/council_tax_reduction/income_band/maximum_support_rate.yaml

@@ -0,0 +1,31 @@
+description: Maximum Council Tax Reduction rate by weekly income band under the Oxford working-age scheme.
+brackets:
+  - threshold:
+      2026-04-01: 0
+    amount:
+      2026-04-01: 1
+  - threshold:
+      2026-04-01: 480.01
+    amount:
+      2026-04-01: 0.75
+  - threshold:
+      2026-04-01: 530.01
+    amount:
+      2026-04-01: 0.5
+  - threshold:
+      2026-04-01: 580.01
+    amount:
+      2026-04-01: 0.25
+  - threshold:
+      2026-04-01: 660.01
+    amount:
+      2026-04-01: 0
+metadata:
+  amount_unit: /1
+  period: week
+  threshold_unit: currency-GBP
+  type: single_amount
+  label: Oxford Council Tax Reduction weekly income-band maximum support rate
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27

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

@@ -0,0 +1,10 @@
+description: Capital limit for working-age households under the Oxford Council Tax Reduction scheme.
+values:
+  2026-04-01: 16_000
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Oxford Council Tax Reduction capital limit
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27

policyengine_uk/parameters/gov/local_authorities/oxford/council_tax_reduction/means_test/tariff_income_step.yaml

@@ -0,0 +1,10 @@
+description: Amount of capital above the tariff threshold that is treated as one weekly pound of income under the Oxford Council Tax Reduction scheme.
+values:
+  2026-04-01: 250
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Oxford Council Tax Reduction tariff income capital step
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27

policyengine_uk/parameters/gov/local_authorities/oxford/council_tax_reduction/means_test/tariff_income_threshold.yaml

@@ -0,0 +1,10 @@
+description: Capital threshold above which tariff income applies under the Oxford Council Tax Reduction scheme.
+values:
+  2026-04-01: 6_000
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Oxford Council Tax Reduction tariff income capital threshold
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27

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

@@ -0,0 +1,27 @@
+description: Weekly working-age non-dependant deduction schedule under the Oxford Council Tax Reduction 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: Oxford Council Tax Reduction working-age non-dependant deduction schedule
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27

policyengine_uk/parameters/gov/local_authorities/oxford/council_tax_reduction/non_dep_deduction/remunerative_work_hours.yaml

@@ -0,0 +1,10 @@
+description: Weekly hours threshold for remunerative work under Oxford's Council Tax Reduction non-dependant deduction schedule.
+values:
+  2026-04-01: 16
+metadata:
+  unit: hour
+  period: week
+  label: Oxford Council Tax Reduction non-dependant remunerative work hours threshold
+  reference:
+    - title: Oxford City Council Council Tax Reduction Scheme 2026 to 2027
+      href: https://www.oxford.gov.uk/council-tax-reduction/council-tax-reduction-scheme-2026-27

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

@@ -722,3 +722,202 @@
   output:
     uc_assessable_capital: 0
     council_tax_reduction: 1_800
+
+- name: Oxford working-age claimant can receive full support
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      claimant:
+        age: 35
+    benunits:
+      benunit:
+        members: [claimant]
+        would_claim_uc: false
+        claims_all_entitled_benefits: true
+    households:
+      household:
+        members: [claimant]
+        country: ENGLAND
+        local_authority: OXFORD
+        council_tax: 1_800
+        savings: 0
+  output:
+    council_tax_reduction_scheme_supported: true
+    simulated_council_tax_reduction_benunit: 1_800
+    council_tax_reduction: 1_800
+
+- name: Oxford applies the 75 percent band above 480 weekly income
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      claimant:
+        age: 35
+    benunits:
+      benunit:
+        members: [claimant]
+        would_claim_uc: false
+        claims_all_entitled_benefits: true
+        council_tax_reduction_applicable_income: 25_001
+    households:
+      household:
+        members: [claimant]
+        country: ENGLAND
+        local_authority: OXFORD
+        council_tax: 1_800
+        savings: 0
+  output:
+    council_tax_reduction: 1_350
+
+- name: Oxford disregards Child Benefit before selecting the income band
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      claimant:
+        age: 35
+    benunits:
+      benunit:
+        members: [claimant]
+        would_claim_uc: false
+        claims_all_entitled_benefits: true
+        council_tax_reduction_applicable_income: 25_200
+        child_benefit: 1_000
+    households:
+      household:
+        members: [claimant]
+        country: ENGLAND
+        local_authority: OXFORD
+        council_tax: 1_800
+        savings: 0
+  output:
+    council_tax_reduction: 1_800
+
+- name: Oxford tariff income rounds up partial 250 pound capital blocks
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      claimant:
+        age: 35
+    benunits:
+      benunit:
+        members: [claimant]
+        would_claim_uc: false
+        claims_all_entitled_benefits: true
+        council_tax_reduction_applicable_income: 24_960
+    households:
+      household:
+        members: [claimant]
+        country: ENGLAND
+        local_authority: OXFORD
+        council_tax: 1_800
+        savings: 6_001
+  output:
+    council_tax_reduction: 1_350
+
+- name: Oxford UC claimant does not add local tariff income to the UC income band
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      claimant:
+        age: 35
+    benunits:
+      benunit:
+        members: [claimant]
+        would_claim_uc: true
+        claims_all_entitled_benefits: true
+        uc_maximum_amount: 24_960
+        uc_income_reduction: 0
+        council_tax_reduction_applicable_income: 24_960
+    households:
+      household:
+        members: [claimant]
+        country: ENGLAND
+        local_authority: OXFORD
+        council_tax: 1_800
+        savings: 6_001
+  output:
+    council_tax_reduction: 1_800
+
+- name: Oxford working-age claimant above capital limit gets no local support
+  period: 2026
+  absolute_error_margin: 0
+  input:
+    people:
+      claimant:
+        age: 35
+        council_tax_benefit_reported: 500
+    benunits:
+      benunit:
+        members: [claimant]
+        claims_all_entitled_benefits: true
+    households:
+      household:
+        members: [claimant]
+        country: ENGLAND
+        local_authority: OXFORD
+        council_tax: 1_800
+        savings: 16_001
+  output:
+    council_tax_reduction_scheme_supported: true
+    council_tax_benefit: 0
+    council_tax_reduction: 0
+
+- name: Oxford applies its gross-income non-dependant deduction schedule
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      claimant:
+        age: 35
+      non_dep:
+        age: 25
+        employment_income: 5_200
+        private_pension_income: 26_260
+        weekly_hours: 16
+    benunits:
+      claimant_benunit:
+        members: [claimant]
+        would_claim_uc: false
+        claims_all_entitled_benefits: true
+      non_dep_benunit:
+        members: [non_dep]
+    households:
+      household:
+        members: [claimant, non_dep]
+        country: ENGLAND
+        local_authority: OXFORD
+        council_tax: 1_800
+        savings: 0
+  output:
+    council_tax_reduction: 970.60
+
+- name: Oxford does not exempt working-age income-based benefit non-dependants
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      claimant:
+        age: 35
+      non_dep:
+        age: 25
+    benunits:
+      claimant_benunit:
+        members: [claimant]
+        would_claim_uc: false
+        claims_all_entitled_benefits: true
+      non_dep_benunit:
+        members: [non_dep]
+        income_support: 1
+    households:
+      household:
+        members: [claimant, non_dep]
+        country: ENGLAND
+        local_authority: OXFORD
+        council_tax: 1_800
+        savings: 0
+  output:
+    council_tax_reduction: 1_529.60

policyengine_uk/variables/gov/local_authorities/council_tax_reduction/config.py

@@ -53,6 +53,14 @@ def is_westminster_working_age(local_authority, country, has_pensioner):
     )
 
 
+def is_oxford(local_authority):
+    return local_authority == LocalAuthority.OXFORD
+
+
+def is_oxford_working_age(local_authority, country, has_pensioner):
+    return (country == Country.ENGLAND) & ~has_pensioner & is_oxford(local_authority)
+
+
 def is_supported_scheme(country, has_pensioner, local_authority):
     return (
         is_england_pensioner_scheme(country, has_pensioner)
@@ -62,4 +70,5 @@ def is_supported_scheme(country, has_pensioner, local_authority):
         | is_kingston_upon_thames_working_age(local_authority, country, has_pensioner)
         | is_newham_working_age(local_authority, country, has_pensioner)
         | is_westminster_working_age(local_authority, country, has_pensioner)
+        | is_oxford_working_age(local_authority, country, has_pensioner)
     )

policyengine_uk/variables/gov/local_authorities/council_tax_reduction/simulated_council_tax_reduction_benunit.py

@@ -10,6 +10,7 @@
     "kingston_upon_thames_council_tax_reduction",
     "newham_council_tax_reduction",
     "westminster_council_tax_reduction",
+    "oxford_council_tax_reduction",
 ]
 
 

policyengine_uk/variables/gov/local_authorities/oxford/council_tax_reduction/oxford_council_tax_reduction.py

@@ -0,0 +1,61 @@
+from policyengine_uk.model_api import *
+import numpy as np
+from policyengine_uk.variables.gov.local_authorities.council_tax_reduction.config import (
+    is_oxford_working_age,
+)
+
+
+class oxford_council_tax_reduction(Variable):
+    value_type = float
+    entity = BenUnit
+    label = "Oxford Council Tax Reduction"
+    definition_period = YEAR
+    unit = GBP
+
+    def formula(benunit, period, parameters):
+        ctr = parameters(period).gov.local_authorities.oxford.council_tax_reduction
+        household = benunit.household
+        working_age = is_oxford_working_age(
+            household("local_authority", period),
+            household("country", period),
+            household("council_tax_reduction_household_has_pensioner", period),
+        )
+        is_household_head_benunit = benunit("benunit_contains_household_head", period)
+        would_claim = benunit("would_claim_council_tax_reduction", period)
+        universal_credit = benunit("universal_credit", period)
+        has_uc_award = universal_credit > 0
+
+        capital = household("savings", period)
+        capital_eligible = capital <= ctr.means_test.capital_limit
+        weekly_tariff_income = np.ceil(
+            max_(0, capital - ctr.means_test.tariff_income_threshold)
+            / ctr.means_test.tariff_income_step
+        )
+
+        annual_income = benunit("council_tax_reduction_applicable_income", period)
+        child_benefit = benunit("child_benefit", period)
+        weekly_income = max_(0, annual_income - child_benefit) / WEEKS_IN_YEAR
+        weekly_income += where(has_uc_award, 0, weekly_tariff_income)
+        relevant_income_based_benefit = benunit(
+            "council_tax_reduction_relevant_income_based_benefit",
+            period,
+        )
+        weekly_income = where(
+            relevant_income_based_benefit & ~has_uc_award, 0, weekly_income
+        )
+
+        support_rate = ctr.income_band.maximum_support_rate.calc(weekly_income)
+        liability = household(
+            "council_tax_reduction_maximum_eligible_liability", period
+        )
+        non_dep_deductions = benunit(
+            "oxford_council_tax_reduction_non_dep_deductions", period
+        )
+        award = max_(0, liability * support_rate - non_dep_deductions)
+        return (
+            working_age
+            * is_household_head_benunit
+            * would_claim
+            * capital_eligible
+            * award
+        )